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2019 (5) TMI 496 - HC - VAT and Sales TaxValidity of rectification order - revision of assessment - Jurisdiction - Section 84 of the Tamil Nadu Value Added Tax Act, 2006 - case of petitioner is that the order traverses beyond the jurisdiction imposed under Section 84 of the Act - opportunity of personal hearing was not granted prior to disposal of the application - principles of natural justice - HELD THAT:- The proviso to Section 84 of the Act specifically refers to notice to be issued to the Assessee, which has been done in this case on 27.06.2018. However, the proviso also mentions 'reasonable opportunity' of being heard which in my view includes a personal hearing. This admittedly has not been granted to the petitioner - The consistent view taken by courts is to the effect that personal hearing is an important component of reasonable opportunity. There is a statutory requirement for such opportunity to be granted, prior to rectification, whether such opportunity has been sought for or not. The petitioner is directed to appear before the authority on 13.03.2019 at 10.30 am, and after affording an opportunity of personal hearing, the respondent shall pass orders, de novo, within a period of four weeks thereafter - petition allowed by way of remand.
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