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2019 (8) TMI 1162 - MADRAS HIGH COURTReversal of input tax credit - reversal on invisible and visible loss qua export sales - TNVAT Act - Section 27(1)(b) of TNVAT Act - Circular No.7 dated 03.02.2014 - reasonable opportunity not being given - principles of natural justice - HELD THAT:- It may not be necessary to delve into those aspects as independent of aforementioned circular and the chronicle of dates as can be culled out from the impugned orders, this is a fit case to grant another opportunity to the writ petitioner as impugned orders have been passed on the 3rd day after the lapse of further time of 10 days that was sought for by writ petitioner. This Court has also borne in mind the position that the writ petitioner has sought for a fortnight's time first and immediately on expiry of fortnight's time, has sought for 10 more days, which means writ petitioner has sought for 25 days time in all. Further more, writ petitioner counsel now submits that he is ready to submit objections within one week from the date of receipt of a copy of this order and also attend a personal hearing if the same is held thereafter without asking for further time. Thus, the impugned orders are set aside solely on the ground of adequate time not being given for the personal hearing which the respondent in her discretion has chosen to give. On receipt of reply/objections from the writ petitioner dealer together with all supporting documents, respondent shall hold a personal hearing within a fortnight therefrom and the date, time and venue of the personal hearing shall be communicated to the writ petitioner in advance - petition allowed by way of remand.
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