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2021 (10) TMI 332 - HC - VAT and Sales TaxPrinciples of natural justice - objections raised by the petitioner before the Assessing Officer has been considered or not - non-verification of Form WW - HELD THAT:- Though personal hearing for a revisional order under Section 27 of TNVAT Act is not statutorily imperative vide STATE BANK OF INDIA OFFICER'S ASSOCIATION (CC) – SBIOA VERSUS THE ASSISTANT COMMISSIONER (ST) [2019 (9) TMI 698 - MADRAS HIGH COURT], in the case on hand, as Hon'ble single Judge vide earlier order has thought it fit to direct the respondent to give an opportunity of personal hearing before making the revisional order respondent ought to have given a personal hearing to writ petitioner before making the impugned order. On instructions, learned Revenue counsel submits that the records does not demonstrate that the personal hearing was given qua impugned order. Learned counsel for writ petitioner also pitches his case on this point. Owing to the earlier order made by another Hon'ble single Judge, it would put to rest all controversies if the impugned order is done de novo i.e., afresh after giving a personal hearing. Impugned order is set aside solely on the ground that personal hearing has not been given - petition disposed off.
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