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2019 (8) TMI 1019 - HC - VAT and Sales TaxPrinciples of Natural Justice - revised Assessment - Section 27(1) of TNVAT Act - reasonable opportunity to show-cause against revised Assessment Order - HELD THAT:- There is no disputation or disagreement before this Court that impugned Assessment Orders have been passed by the respondent in exercise of powers under Section 27(1) of TNVAT Act. Proviso to Section 27(1) of TNVAT Act mandates that a reasonable opportunity to show-cause against revised Assessment Order should be given to the writ petitioner - this Court has no hesitation in holding that the respondent has complied with the requirements in the proviso of giving a reasonable opportunity to the writ petitioner to show-cause before passing the impugned orders. This Court has no hesitation in holding that the respondent has given more than reasonable opportunity to the writ petitioner to show-cause against the impugned orders. However, the problem presents itself in a different form in the instant case. In the impugned orders, after referring to revisional notice and two reminders, the respondent has held that the writ petitioner has not filed objections till the date of impugned orders and have requested for further time. It has also been held that writ petitioner had not filed any document till the date of impugned orders. This Court finds that this is a fit case to remit the matter back to the respondent directing the respondent to redo the revised assessment under Section 27(1) of TNVAT Act on the basis of revisional notice and the objections thereto together with enclosures already filed by the writ petitioner, and pass fresh revised Assessment Orders within a time frame. Impugned order set aside on the ground that it has been passed on the basis that writ petitioner has not filed objections/documents though the writ petitioner has submitted objections and documents - Respondent shall redo the revised assessment under Section 27(1) of TNVAT Act on the merits - petition disposed off.
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