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2019 (9) TMI 11 - HC - VAT and Sales TaxPenalty u/s 27(4) of TNVAT Act - Validity of assessment order - deemed assessment under Section 22(2) of TNVAT Act - reversal of ITC on ineligible commodities - HELD THAT:- The issue decided in the case of SUSPA PNEUMATICS (INDIA) PVT. LTD. VERSUS THE ASSISTANT COMMISSIONER (ST) [2019 (8) TMI 121 - MADRAS HIGH COURT], where it was held that entire sub-section (4) of Section 27 of TNVAT Act i.e., this provision together with the proviso whicih was inserted in the statute book on and with effect from 29.01.2016, but it is also noticed that the proviso makes it statutorily imperative to give reasonable opportunity of showing cause being given before imposition of penalty was there even prior to 29.01.2016 The impugned Assessment Orders are set aside solely on the ground of non-adherence to proviso to Section 27(4) as penalty under Section 27(4) has been imposed vide impugned Assessment Orders without giving the writ petitioner an opportunity to show cause against the same - matter remanded for fresh consideration - petition allowed by way of remand.
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