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2019 (7) TMI 245 - HC - VAT and Sales TaxValidity of Deemed assessment - It is the case of the writ petitioner that writ petitioner was filing monthly Returns under Section 21 of TNVAT Act and there was deemed assessment under Section 22(2) of the TNVAT Act - writ petitioner submitted that respondent has accepted the proposal of the Enforcement Wing, without making an independent assessment - principles of natural justice - HELD THAT:- Circular, being Circular No.7/2014 (BB1/3589/2014) dated 3rd February, 2014 issued by the Principal Secretary / Commissioner of Commercial Taxes which says in a recommendatory tone that personal hearing shall invariably be afforded to dealers irrespective of whether they are opt for the same or not as respondent in its discretion has considered it necessary to give personal hearing. Violation of principle laid down in the case of NARASUS ROLLER FLOUR MILLS VERSUS THE COMMERCIAL TAX OFFICER [2015 (4) TMI 361 - MADRAS HIGH COURT] - HELD THAT:- Learned Revenue Counsel adverting to the counter submitted that the writ petitioner in any event had not produced TDS Certificates and therefore it cannot be gainsaid that Narasus principle has been violated. Deduction of TDS - HELD THAT:- Writ petitioner, on instructions, submitted that the TDS Certificates are now available and if personal hearing is granted, writ petitioner will be able to produce the TDS Certificates relevant to the aforesaid seven assessment years. Petition allowed by way of remand.
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