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2023 (7) TMI 940 - MADRAS HIGH COURTViolation of Natural Justice - no personal hearing afforded to the Petitioner before passing the impugned assessment order - Validity of G.O.Ms.No.47/27.03.2012 with effect from 01.04.2012 - amendment made to Entries 1 and 2 of Second Schedule to the Tamil Nadu Value Added Tax Act, 2006 - HELD THAT:- The Petitioner was not granted any opportunity to put forth their submission on merits. It was submitted that under similar circumstances, this Court was pleased to direct the Assessing Officer to revoke the assessment after granting an opportunity to the Petitioner to put forth their submission on merits. The impugned assessment order, dated 03.06.2022 passed by the Respondent are hereby quashed and the matters are remanded back to the Respondent for fresh consideration - Petition allowed by way of remand.
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