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2019 (9) TMI 63 - HC - VAT and Sales TaxPrinciples of natural justice - Service of order - TNVAT Act - case of petitioner is that the petitioner did not receive revisional notices prior to the impugned orders, that impugned orders were served on the writ petitioner only in the second week of June 2019, that only from the impugned orders the writ petitioner came to know that two revisional notices dated 26.07.2017 (first revisional notice) and 22.11.2017 (second revisional notice) were issued prior to the impugned orders. HELD THAT:- The writ petitioner has admittedly paid around 50% of the tax/penalty liability qua impugned orders - there is also no difficulty in accepting the submission that writ petitioner being given a reasonable opportunity to show cause against impugned orders is statutorily imperative in the light of proviso to sub-Sections 1 and 2 of Section 27 of TNVAT Act. This Court is left with the considered view that in the facts and circumstances of this case, it will be appropriate to set aside the impugned orders, remit the matter back to the respondent for redoing the revised assessment afresh after serving the revisional notices to the writ petitioner after getting response/objections from the writ petitioner - Petition allowed by way of remand.
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