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2022 (3) TMI 499 - MADRAS HIGH COURTReopening of original assessment - addition of 15% of the book turnover and propose to assess the turnover on the ground that after adding 15% of the addition to the book turnover, it exceeds ₹ 5 crores - opportunity of personal hearing not provided - penalty under Section 27 (3) of the TNVAT Act - principles of natural justice - HELD THAT:- It is a fact that on 13.08.2021, personal hearing was given not only to the petitioner, but also to the two other cases in respect of the sister concern of the petitioners' - it can be safely concluded that on 13.08.2021, definitely the petitioner's representative did appear before the respondent. Whether the very same representative made any request to the same officer to defer the date of personal hearing in respect of the petitioner's case? - HELD THAT:- It is not the definite case of the officer concerned that on the date i.e., on 13.08.2021, the petitioner's representative did not appear or it is also not the case of the said officer that the petitioner's representative did not make any such request as claimed now by the petitioner. This Court is of the view that the said plea raised by the petitioner that on 13.08.2021 when request was made, of course orally, by the representative of the petitioner to give a deferred date, the said plea having been accepted, was not executed by the respondent by giving any further date for personal hearing, has got some substance. Therefore, without giving any such personal hearing in the deferred date as claimed by the petitioner's representative on 13.08.2021 since the impugned order has been passed, on that ground, this Court feel that, the said impugned order can be interfered with and accordingly, the matter can be remitted back to the respondent for reconsideration. Petition allowed by way of remand.
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