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2022 (9) TMI 162 - HC - VAT and Sales TaxLevy of penalty under Section 27(3)(c) of the TNVAT Act - suppression of purchase values - turnover was found to be disproportionate to the return submitted - HELD THAT:- Considering the submissions and perusal of materials, it is seen that admittedly, no details given, the counter is silent about the Circular of the Commissioner, dated 24.02.2021, which is primarily issued to follow principles of natural justice. The principles not followed. It is seen that the petitioner has received a show cause notice and due to illness, he was unable to reply to the show cause notice. Hence, the impugned assessment order is passed without hearing the petitioner collecting any particulars. There is no specific allegation that, in Annexure - II of Vendors, certain entries made mismatched with Annexure - I and II of the petitioner's tax returns. It is the duty of the Assessment Officer to give particulars as per the Circular of the Commissioner. In this case, the Commissioner's Circular not followed. Hence, the impugned order is set aside. The respondent is to give the mismatch particulars, so that the petitioner can make his reply, affording personal hearing to the petitioner - Petition allowed.
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