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2018 (12) TMI 1357 - HC - VAT and Sales TaxPrinciples of natural justice - validity of revised assessment order - TNVAT Act - it is alleged that impugned orders passed without providing an opportunity of personal hearing and without independent application of mind - Held that:- Admittedly, notices were issued by the respondent, for which, objections were filed by the petitioner. The respondent, thereafter, ought to have fixed a date for personal hearing and communicated the same to the petitioner. A reading of the impugned orders reveal that no such exercise was done by the respondent. A Division Bench of this Court in G.V. COTTON MILLS (P) LTD. VERSUS THE ASSISTANT COMMISSIONER (CT) AVARAYAMPALAYAM ASSESSMENT CIRCLE, COIMBATORE [2018 (3) TMI 1617 - MADRAS HIGH COURT] has held that the opportunity of personal hearing cannot be denied, even if the objections not filed - In this case, admittedly, the petitioner has submitted his objections. But, the respondent, after receipt of the said objections, has passed the impugned orders, without giving an opportunity of personal hearing. The impugned orders, dated 23.03.2018, passed by the respondent are set aside and the matter is remanded back to the file of the respondent for fresh consideration - appeal allowed by way of remand.
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