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2019 (7) TMI 144 - HC - VAT and Sales TaxValidity of assessment order - TNVAT Act - it is the case of the Department that the writ petitioner had not filed monthly returns for the Assessment Year 2014-15 as required under TNVAT Act, more particularly under Section 21 of TNVAT Act - impugned order not served on petitioner - principles of natural justice - HELD THAT:- With regard to Rule 19(1)(d) of TNVAT Rules, there is an endorsement from the Inspector of Department who has served by affixing - However, with regard to two independent witnesses, as provided in Rule 19(1)(d) of aforesaid Rules, the question is left open owing to the order which this Court proposes to pass in this case in the light of M/S. JKM GRAPHICS SOLUTIONS PRIVATE LIMITED VERSUS THE COMMERCIAL TAX OFFICER [2017 (3) TMI 536 - MADRAS HIGH COURT]. In the light of the specific case of the writ petitioner that the impugned order has not been served on the writ petitioner and as perusal of the impugned order brings to light that JKM Graphics Solutions principle has not been applied, this Court is of the view that it would be appropriate to give one more opportunity to the writ petitioner subject to the condition that the writ petitioner pays 15% of the tax assessed i.e., excluding the penalty vide impugned order. Petition allowed by way of remand.
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