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2022 (2) TMI 540 - MADRAS HIGH COURTViolation of principles of natural justice - non-speaking order even though a reply of the petitioner was already on record with the respondent as is evident from the discussion in the impugned order under the caption penalty - HELD THAT:- Pursuant to the quashing of the order dated 05.04.2018 in W.P.Nos.4900 to 4905 of 2018, the impugned order has been passed by the respondent. The impugned order precedes a notice dated 22.07.2021. The said notice called upon the petitioner to furnish the details to finalise the revised assessment for Assessment Year 2016-2017. Though the notice was issued and called upon the petitioner to furnish the details, the petitioner failed to file any reply. In the earlier round itself, the petitioner has filed a reply to the original notice issued under Section 27 of the TNVAT Act, 2006. While passing the impugned order, the respondent ought to have considered the same even if the petitioner had failed to file the reply in response to notice dated 22.07.2021, in pursuance of the order of this Court dated 05.04.2018. The impugned order is liable to be declared as non-speaking order and therefore liable to be quashed - the impugned order is quashed and the case is remitted back to the respondent to pass a speaking order within a period of 45 days from the date of receipt of a copy of this order - Petition allowed by way of remand.
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