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2021 (5) TMI 619 - HC - VAT and Sales TaxPrinciples of natural justice - It is the specific contention of the learned counsel for the petitioner that the petitioner has gone to the office of the respondent more than one occasion with the books of accounts, but they did not verify - HELD THAT:- Section 27(4) of the Tamil Nadu Value Added Tax Act, 2006, provides for reasonable opportunity, which includes the personal hearing. Even if the petitioner has not replied or file any objection, it is the duty of the respondent to give the petitioner personal hearing by giving a notice to the petitioner fixing the date of hearing. Though the respondent has stated that the petitioner was called to produce the books of accounts, he has not produced. But, it is the specific contention of the petitioner that the petitioner has produced the books of accounts more than once, but it was not verified by the respondent. Therefore, considering the facts and circumstances of the case, this Court is of the considered view that the impugned order is liable to be set aside and the matter needs consideration afresh. Petition allowed by way of remand.
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