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2019 (3) TMI 932 - HC - VAT and Sales TaxRevision of earlier assessment - Section 27 of the Tamil Nadu Value Added Tax Act, 2006 - revision of assessment mainly based on the inspection report - opportunity of personal hearing not provided - principles of natural justice - Held that:- As seen from the impugned order, personal hearing was not afforded by the respondent to the petitioner, even though a specific request was made. A Division Bench of this Court in G.V.Cotton Mills (P) Ltd. Vs. The Assistant Commissioner (CT), Coimbatore [2018 (3) TMI 1617 - MADRAS HIGH COURT] has held that the right of personal hearing to the assessee is mandatory even if the assessee fails to submit objections to the pre-assessment notice. Thus, the revision of assessment made by the respondent under Section 27 of the TNVAT Act, 2006 without affording an opportunity of personal hearing to the petitioner is bad in law and violates the principles of natural justice - the matter is remanded back to the respondent for fresh consideration and the respondent is directed to afford sufficient opportunity to the petitioner including the right of personal hearing - petition allowed by way of remand.
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