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2019 (7) TMI 246 - HC - VAT and Sales TaxValidity of revised assessment order - section 27 of TNVAT Act - it is the specific and emphatic case of learned counsel for writ petitioner that no personal hearing has been granted, though the writ petitioner asked for the same - principles of natural justice - HELD THAT:- The impugned orders do not mention that an opportunity of personal hearing was given and the writ petitioner has not availed the same. As the impugned orders are silent on the same, the same cannot be improved by way of counter affidavit. There is no other material before this Court to demonstrate that notice regarding personal hearing has been sent to the writ petitioner and the writ petitioner has not availed the same. The Circular No.7/2014 (BB1/3589/2014) dated 03.02.2014 which is regarding personal hearing which says in a recommendatory tone that personal hearing shall invariably be afforded to dealers irrespective of whether they are opt for the same or not as respondent in its discretion has considered it necessary to give personal hearing (obviously owing to facts of this case) to the writ petitioner, it is a fit case to remit the matter. Impugned order are set aside, solely on the ground that personal hearing not been granted - The writ petitioner, on instructions, undertakes to avail the personal hearing on the aforesaid date, time and venue and reiterate the objections already sent without expanding the scope of the matter any further - petition disposed off.
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