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2018 (10) TMI 206 - HC - VAT and Sales TaxValidity of revised orders of assessment - grievance of the petitioner before this Court is that the respondent is not entitled to revise the assessment in respect of those two assessment years, when already the deemed assessment had taken place as early as in the month of October, 2014 & 2015, merely, because the petitioner has crossed the ceiling of ₹ 50 Lakhs in the subsequent assessment years. Held that:- The learned Government Advocate is not in a position to explain and satisfy this Court as to how the penalty under Section 27(3)(c) of the TNVAT Act, was levied on the petitioner, when the notice of proposal indicated that the same was proposed under Section 22(5) of the TNVAT Act - Further perusal of the impugned orders would also show that the petitioner was not provided with any personal hearing. No doubt, the notices of proposal indicated that either the petitioner in person or his authorized representative is entitled for personal hearing within 15 days on receipt of the said notice. However, it is seen that the respondent has not sent any further communication indicating the date of personal hearing to the petitioner. Therefore, this Court is of the view that, without expressing any view on the merits of the assessment, the matter needs to be remitted back to the respondent for re-considering the matter afresh, after giving due opportunity of hearing to the petitioner. The matter is remitted back to the respondent for passing fresh orders of assessment, after giving due opportunity of personal hearing to the petitioner - petition allowed by way of remand.
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