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2019 (7) TMI 1396 - MADRAS HIGH COURTValidity of revised assessment order - levy of penalty - Deemed assessment - TNVAT Act - HELD THAT:- First respondent cannot be found fault with for passing the impugned order, as writ petitioner dealer has sent a reply saying that writ petitioner has no objections to make qua the proposal and the writ petitioner will approach the Court if revised assessment order is passed. One more reason as to why first respondent cannot be found fault with is, personal hearing granted to writ petitioner (though a date was clearly specified) has also not been availed of by writ petitioner - This Court is of the considered view that this writ petition is bereft of merits, there is no ground to interfere with the impugned order and the writ petition is liable to be dismissed. It is open to writ petitioner to file a statutory appeal against the impugned order under Section 51 of TNVAT Act, subject to limitation and subject to pre-deposit condition thereunder if the writ petitioner chooses to do so - Petition dismissed.
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