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2018 (1) TMI 907 - HC - VAT and Sales TaxValidity of assessment order - Section 3(4)(b) of the TNVAT Act, 2006 - the petitioner contended that they did not have adequate opportunity to produce the documents namely purchase bills and prayed for one more opportunity to place all the materials before the Assessing Officer - principles of Natural Justice - Held that: - Had the respondent afforded an opportunity of personal hearing to the petitioner, they would have been in a position to explain the factual situation and would have placed legal submissions, which they had raised in their objections - This is the reason why the Hon'ble Division Bench pointed out that even though the Act does not specifically provide for an opportunity of personal hearing, there is no bar for Assessing Officers to call upon the assessees to appear before them, produce documents and explain their case. The matter is remitted back to the respondent for a fresh consideration - petition allowed by way of remand.
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