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2021 (11) TMI 167 - HC - VAT and Sales TaxPrinciples of natural justice - petitioner has not been given an opportunity to show-cause, much less a reasonable opportunity to show-cause before making of the impugned order - Section 27 of TNVAT Act - HELD THAT:- The expression 'a reasonable opportunity to show cause' occurring in proviso to sub-sections (1) and (2) of Section 27 of TNVAT Act, has been explained by this Court in STATE BANK OF INDIA OFFICER'S ASSOCIATION (CC) – SBIOA VERSUS THE ASSISTANT COMMISSIONER (ST) [2019 (9) TMI 698 - MADRAS HIGH COURT]. This Court is informed that this order has not been reported in any law journal. Therefore, this Court deems it appropriate to give the writ petition number and date of the order for convenience of all concerned. It may not be necessary to delve further into State Bank of India officers case as that was a case where 'reasonable opportunity to show cause' occurring in the common proviso to sub-sections (1) and (2) of Section 27 of TNVAT Act and the expression 'reasonable opportunity of being heard' occurring in the proviso to sub-section (4) of Section 22 of TNVAT Act were considered, distinguished and explained. That may not be of great significance in the case on hand as the simple point urged by learned counsel for writ petitioner is, impugned order has been made without giving opportunity to show-cause, much less a reasonable opportunity to show-cause. A careful perusal of the impugned order makes it clear that no prior notice has been issued and obviously, no opportunity has been given to the writ petitioner. On instructions, learned Revenue counsel submits that no notice was issued to the writ petitioner prior to the impugned order. The impugned order being order is set aside solely on the ground that the writ petitioner has not been given an opportunity to show-cause, much less a reasonable opportunity to show-cause before the impugned order was made - this Court (in this order) has not expressed any opinion or view on the merits of the matter - petition disposed off.
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