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2023 (3) TMI 168 - HC - VAT and Sales TaxApplication for rectification of the assessment orders rejected - challenged to impugned orders on the ground of violation of principles of natural justice as the reply sent, has not been considered by the respondent in the impugned orders - seeking grant of opportunity of being heard (audi alterem partem) - HELD THAT:- While dealing with a similar issue, this Court in the case of TVL SRI RAGAVA MEDICAL AND GENERAL STORES, REP. BY ITS PROPRIETOR MR. ARIVAZHAGAN VERSUS THE DEPUTY SALES TAX OFFICER, THIRUKOILUR ASSESSMENT CIRCLE, THIRUKOILUR., THE COMMISSIONER OF COMMERCIAL TAXES EZHILAGHAM, CHEPAUK, CHENNAI [2023 (1) TMI 1102 - MADRAS HIGH COURT], after extracting section 84 of the Act, 2006 which deals with the rectification application held that as per the provisions of Section 84 of the Act, only in cases of enhancement of Assessment or Penalty, the respondents will have to afford an opportunity of hearing to the petitioner. Since the respondents have confirmed the Assessment made in the year 2016 for the Assessment Year 2013-14 in the impugned order, the question of granting an opportunity of hearing to the petitioner will not arise. In the case on hand in the impugned orders passed under section 84 of the Tamil Nadu Value Added Tax Act, 2006, there is no enhancement of assessment or penalty and therefore, there is no necessity for the respondent to adhere to the principles of natural justice as claimed by the petitioner in these writ petitions. Petition dismissed.
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