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2016 (11) TMI 496 - MADRAS HIGH COURTValidity of order of assessment dated 11.7.2016 - TNVAT Act, 2006 - violation of principles of natural justice - Held that: - The respondent seeks to take umbrage under the notice issued by the first respondent dated 22.8.2016 and to state that the petitioner was given opportunity. Unfortunately, the second respondent failed to note that the impugned order of assessment is dated 11.7.2016 and therefore, the notice issued by the first respondent dated 22.8.2016, could have no bearing on the impugned assessment. That apart, even assuming that notice was issued by the first respondent on 22.8.2016, the same was received by the petitioner only on 6.9.2016. However, even prior to that the impugned order of assessment has been passed on 11.7.2016, despatched belatedly and received by the petitioner on 6.9.2016. Thus, it is evidently clear that there is total violation of principles of natural justice and the second respondent has clearly abdicated his duties as an Assessing Officer. Revision of assessment u/s 84 of the TNVAT Act - Held that: - the AO has to be well aware of the fact that under the provisions of law, he is exercising his jurisdiction, when admittedly he has not passed the order of assessment and there is no Petition u/s 84 of the TNVAT ACT, filed by the dealer or there is no exercise of suo motu power by the second respondent, reference to section 84 of the Act is wholly unsustainable. Writ Petition allowed - respondent is directed to issue fresh notice, giving full particulars and affording an opportunity of fifteen days, to submit their objections and after the objections are received, the second respondent shall afford an opportunity of personal hearing and redo the assessment in accordance with law - decided in favor of petitioner.
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