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2016 (10) TMI 899 - MADRAS HIGH COURT

2016 (10) TMI 899 - MADRAS HIGH COURT - TMI - Validity of order of assessment - principles of natural justice - TNVAT Act, 2006 - CST Act, 1956 - application for revision of assessment u/s 84 of the State Act - Held that: - this Court is of the view that the application under Section 84 of the State Act having been filed before the respondent, it is but appropriate for the respondent to dispose of the same on merits and in accordance with law and not merely reject it by a single line order stati .....

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ness of the transaction and then pass an order giving reasons. - Petition allowed - decided in favor of petitioner by way of giving them one more opportunity of being heard and accepting the application u/s 84 of the act. - Writ Petition No.35248 of 2016 & WMP.No.30365 of 2016 - Dated:- 5-10-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr.C.Bakthasiromani For the Respondent : Mr. K. Venkatesh, GA ORDER Mr.K.Venkatesh, learned Government Advocate accepts notice for the respondent. Heard b .....

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nsaction done by the petitioner and except for one chemical, which was bought and locally sold, all other chemicals are imported by the petitioner and duly supported by documents to establish that those chemicals were transferred to their branches. However, after the audit conducted by the office of the Accountant General, the respondent was compelled to issue the notice. 4. When this Court posed a question as to how it can be ascertained that the proceedings were initiated at the instance of th .....

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lely on the ground of certain remarks made by the office of the Accountant General. 5. Nevertheless, the petitioner, though received the pre-revision notice, which was sent by registered post, failed to submit any reply. Hence, it cannot be stated that the respondent committed a grave error or there is a case of violation of the principles of natural justice. The petitioner did not avail the opportunity granted. Therefore, they cannot complain that their objections were not considered in this ma .....

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