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2019 (8) TMI 199 - HC - VAT and Sales TaxPrinciples of natural justice - revised assessment u/s 22(4) of TNVAT Act done without providing reasonable opportunity of being heard - HELD THAT:- In the aforesaid revisional notice, if the time and date of the personal hearing had been given, that would have been the end of the matter or end of campaign of the writ petitioner qua writ petitioner's challenge to impugned orders. As that has not happened, it has become necessary to peruse the nature of revision qua assessment that has been made. The nature of assessment that has been made owing to the peculiar facts and circumstances of these cases, brings into sharp focus the position that it would have been desirable to send one more communication to the writ petitioner fixing a personal hearing mentioning date, time and venue with specificity. This Court comes to a conclusion that it would be appropriate to give an opportunity of personal hearing to the writ petitioner - respondent shall afford an opportunity of personal hearing by communicating to writ petitioner in advance the date, time and venue, hold personal hearing, hear out all objections, redo the revision of assessment and pass revised assessment orders afresh as expeditiously as possible - petition allowed by way of remand.
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