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2017 (12) TMI 886 - HC - VAT and Sales TaxRate of tax - sale of construction machinery, treating them as capital goods - inter-state sale - vires of Section 2 (11) of the TNVAT Act, 2006 - principles of Natural Justice - Held that: - the first respondent was bound to consider the objections filed by the petitioner, and pass a speaking order. It would be incorrect on that part of the first respondent to state that, merely because, vires of Section 2 (11) has been upheld, the petitioner will not heard on merits and are required to remit the differential rate of tax. If this is the interpretation given by the first respondent, it would run contrary to the decision of the Division Bench, dated 05.04.2016, wherein, liberty was granted to file objections to revision notices. This liberty is not an empty formality. Therefore, the Assessing Officer, the first respondent is bound to consider the objections. In the instant cases, the petitioner specifically sought for an opportunity of personal hearing, which has not been afforded - The Division Bench, in several decisions has observed that, in the absence of specific prohibition under the statute, for affording an opportunity of personal hearing, the Assessing Officer could afford such personal hearing, as it would help the Assessing Officer to complete the assessment in a proper manner. The impugned orders have been passed in violation of the principles of natural justice - petition allowed - decided in favor of petitioner.
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