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2019 (8) TMI 780 - HC - VAT and Sales TaxPrinciples of natural justice - Random scrutiny under Section 22(3) of TNVAT Act - case of petitioner is that writ petitioner had not received any notice prior to the impugned orders - requirement for calling for the accounts of the dealer, scrutinize the same and then pass appropriate orders - HELD THAT:- While there can be no disputation that Section 22(3) of TNVAT Act itself provides for revision of assessment as the same has to be preceded by the procedure of calling for accounts of the assessee and as the impugned orders as placed before this Court do not mention any where that it was preceded by a notice much less a notice calling for the accounts, this Court deems it appropriate to send the matter back to the respondent with a direction to call for the accounts from the writ petitioner for detailed scrutiny and redo the revised assessment in accordance with the mandate in Rule 10(11) of TNVAT Rules. The impugned orders are set aside solely on the ground that there is no mention in the impugned orders that accounts of the assessee (writ petitioner) were called for detailed scrutiny prior to revision of assessment - Respondent is directed to call for the accounts of the writ petitioner assessee for detailed scrutiny and pass revised assessment order as expeditiously as possible - petition allowed by way of remand.
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