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2017 (9) TMI 1727 - MADRAS HIGH COURTPenalty u/s 27 (3) (c) and another penalty u/s 27 (4) (2) - mismatch of purchase and sales - opportunity of personal hearing not provided - principles of Natural Justice - Held that:- When the respondent Assessing Officer has passed the impugned order levying two penalties one under Section 27 (3) (c) and another under Section 27 (4) (2) of the Tamil Nadu Value Added Tax Act, 2006, the Assessing Officer ought to have given an opportunity of personal hearing - Also, a sum of ₹ 3,41,533/- has been found as balance tax due payable by the petitioner. Therefore, the respondents in my considered opinion, should have given the petitioner a reasonable opportunity to explain his case by appearing in person. As it had not been done so and the matter involves the appreciation of facts, the respondents are hereby directed to give the petitioner a chance of personal hearing within a period of two weeks from the date of receipt of a copy of this order and thereafter pass final order - petition allowed by way of remand.
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