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2018 (9) TMI 549 - HC - VAT and Sales TaxPrinciples of Natural Justice - opportunity of personal hearing not given - Validity of assessment order - TNVAT Act - CST Act - Held that:- It is clear that before passing the impugned order, the petitioner has submitted his reply and sought for personal hearing. When that be so, the third respondent ought to have given an opportunity of personal hearing before passing the impugned order - In similar circumstances, a Hon'ble Division Bench of this Court also in a decision Tvl.SRC Projects Private Limited Vs. the Commissioner of Commercial Taxes, [2008 (9) TMI 914 - MADRAS HIGH COURT], has categorically held that when request is made for a personal hearing, the Assessing Officer is bound to afford such an opportunity. Further, in the instant case, the Assessing Officer has admitted that the dealer has submitted his reply, but has ignored to note the specific request for personal hearing. This error would vitiate the impugned order of assessment. The matter is remanded to the third respondent / Assessing Officer for fresh consideration - petition allowed by way of remand.
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