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M/s. Kumaran Hardwares Versus The Commercial Tax officer

2016 (7) TMI 441 - MADRAS HIGH COURT

Validity of assessment order - petitioner was not afforded an opportunity of personal hearing - levy penalty under Section 27(3) of the TNVAT Act. - Held that:- it is seen that the petitioner was not afforded an opportunity of personal hearing. On this ground alone, the petitioner is entitled to succeed. - he matter is remitted back to the first respondent for fresh consideration and while doing so, the first respondent shall take into consideration the reply given by the petitioner dated 30.9.2 .....

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er the provisions of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as the Act). In W.P.No.3334 of 2015, the petitioner challenges the order passed by the first respondent dated 30.1.2015, which is an order of re-assessment by determining the petitioner's turnover at ₹ 51,43,654/-. The challenge in W.P.No.3335 of 2015 is to a notice issued by the first respondent dated 30.1.2015 proposing to levy penalty under Section 27(3) of the Act. Therefore, the orders to be pas .....

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he attention of this Court to an order of assessment dated 12.3.2010, in which, the total turnover was determined by the second respondent (original Assessing Officer) at ₹ 49,57,639/-. Therefore, this endeavor of the learned counsel for the petitioner to convince this Court to state that the first respondent, who has become the Assessing Officer of the petitioner from 2014, cannot seek to reopen the turnover having already been determined at ₹ 49,57,639/- 5. However, the learned Add .....

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the first respondent, on perusal of files, initiated appropriate proceedings. 6. After hearing the learned counsel for the parties and perusing the materials available on record, it is seen that the order of assessment dated 12.3.2010 was an order based on self assessment made by the petitioner and there is no reference to the earlier show cause notice dated 9.9.2009, in which, the Assessing Officer (second respondent) came to the conclusion that the petitioner's annual turnover for the con .....

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