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2019 (9) TMI 272 - HC - VAT and Sales TaxDefects noticed at the time of inspection - deemed assessment u/s 22(2) of TNVAT Act - validity of revised assessment order - proceedings u/s 27(1)(a) of TNVAT Act - opportunity to show cause - principles of natural justice - HELD THAT:- This Court had already taken a view that with regard to the proviso to Section 27(1)(a), reasonable opportunity to show cause against such orders will suffice and it is not statutorily imperative to hold personal hearing unlike proviso to Section 22(4) of TNVAT Act - This is a case where the 1st respondent Assessing officer, in his discretion, has thought it fit to give an opportunity of personal hearing to the writ petitioner dealer. This Court is left with the considered view that this is an appropriate case to set aside the impugned orders and remit the matter back to the 1st respondent, for redoing the revised assessment after holding a personal hearing and taking into account the writ petitioner dealer's reply / objections dated 19.10.2018 sent in response to revisional notice dated 20.09.2018 - Petition disposed off by way of remand.
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