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2019 (7) TMI 50 - MADRAS HIGH COURTRevision of assessments - Section 27 of TNVAT Act - reversal of input tax credit - Section 19(5)(c) of TNVAT Act - HELD THAT:- Though, writ petitioner, fairly conceded that more than one revision is permissible, under normal circumstances, revision of the same issue which has already been decided would become a vexed exercise. However, problem presents itself differently for writ petitioner in the instant case - this Court is of the considered view that this is a fit case for remitting the matter back to the respondent, as the impugned order does not mention anything about notice and reply in 2017 or the earlier revised assessment order dated 4.8.2017. This Court is of the considered view that this issue can be sorted out if personal hearing is granted to the writ petitioner. Petition allowed by way of remand.
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