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2018 (7) TMI 1569 - HC - VAT and Sales TaxSettlement of arrears of tax - rejection of Settlement application under Tamil Nadu Sales Tax Settlement of Arrears Act, 2001 on the ground that the petitioner has not paid 90% of the amount payable under Section 6(3) of the Settlement Act, along with the application. Held that:- The application for settlement filed by the petitioner was kept pending for three years and without affording an opportunity to the petitioner to make out any deficit (assuming so), the first respondent should not have rejected the application, especially when, Rule 3(5) provides for 10 days time to be granted for making good the deficit, if any. Apart from that, while computing the amount payable by the petitioner for being entitled to pursue the application under the Settlement Act, the authority should have afforded an opportunity to the petitioner, especially when, decision was taken after three years, after the application was lodged - In the light of the procedural flaw committed by the first respondent in considering the application filed by the petitioner for settlement, this Court is inclined to interfere with the impugned order. The matter is remanded to the first respondent with a direction to the first respondent to afford an opportunity of personal hearing to the petitioner - petition allowed by way of remand.
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