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2016 (11) TMI 84 - MADRAS HIGH COURTValidity of order of assessment - TNVAT Act - Section 19(20) of the TNVAT Act - opportunity of being heard - Held that: - reliance placed on the decision of Jayam & Co. Versus Assistant Commissioner & Anr. [2016 (9) TMI 408 - SUPREME COURT] where it was upholding the vires of Section 19(20) of the Tamil Nadu Value Added Tax Act, 2006, has held that it can be given only prospective effect and not retrospective effect from January 2007 - the only issue involved in the impugned assessment orders is on account of the applicability of Section 19(20) of the TNVAT Act, this Court is of the view that the assessments can be re-done by the assessing officer, after taking note of the decision of the Hon'ble Supreme Court - petitions allowed - assessment orders set aside - matter remanded to the respondent for fresh consideration - opportunity of personal hearing to be provided to the petitioner.
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