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2021 (8) TMI 309 - HC - VAT and Sales TaxPrinciples of natural justice - without giving any opportunity for explaining the case, the respondent had passed the impugned order - rate of tax on restaurant services - HELD THAT:- Admittedly, the petitioner has not given reply to the notice issued by the respondent on 23.02.2020 and the impugned order came to be passed on 11.11.2020 which is an ex-parte order. The learned counsel for the petitioner has specifically contended that because of the pandemic situation, the petitioner's Restaurant was closed till May 2020. Section 27 of the Tamil Nadu Value Added Tax Act, 2006, provides for reasonable opportunity includes the personal hearing under Section 27(4) of the Act, which is mandatory. However, the petitioner had not responded to the notice and the respondent passed the impugned order without complying with Section 27(4) of the Act and without affording an opportunity of personal hearing. Considering the facts and circumstances of the case, this Court is of the considered view that the petitioner ought to have been given a personal hearing and therefore, the matter be remanded to the authorities for fresh consideration - Petition allowed by way of remand.
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