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2019 (3) TMI 509 - HC - VAT and Sales TaxPrinciples of natural justice - opportunity of personal haring not provided - case of petitioner is that the respondents have not afforded adequate opportunity and have also not conducted proper enquiry - TNVAT Act - Held that:- As seen from the provisions of Section 22 r/w Section 27 of the TNVAT Act, 2006, adequate opportunity will have to be granted to the petitioner before any adverse order is passed against them. This Court in an earlier judgment has interpreted the word 'reasonable opportunity' found in Section 27 to mean and include the right of personal hearing. In the instant case, no such opportunity was given by the respondents before passing the impugned order. Therefore, this Court is of the considered view that the respondents have violated the principles of natural justice by not affording adequate opportunity to the petitioner. The matter is remanded back to the respondents to redo the assessment afresh after giving adequate opportunity to the petitioner including the right of personal hearing and pass final orders in accordance with law - petition allowed by way of remand.
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