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Qualitronics (Madras) Pvt. Ltd. Versus The Assistant Commissioner (CT) (Addl) (FAC) ,

2016 (12) TMI 130 - MADRAS HIGH COURT

Revision of assessment - principles pf natural justice - Held that: - Firstly, the respondent should have dealt with the petitioner's representation, dated 22.04.2013. In the representation, apart from the fact that the petitioner has given certain explanation and requested time for production of the declaration forms. Apart from that specifically, they sought for personal hearing. The Hon'ble Division Bench of this Court in several decisions has held that when a request is made by the dealer fo .....

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of natural justice. - With regard to furnishing of "C" Forms and "F" Forms and other declaration forms, time and again, this Court has held that these forms are produced by the dealers only to avail the concessional rate of tax and there may be various reasons as to why the dealer cannot produce the forms within a time frame and the dealer should not be prevented from producing the form as and when they are able to secure the same, as it has to be furnished by the other end dealer. - Th .....

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11-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr.S.N.Kirubanandam For the Respondent : Mr.S.Kanmani Annamalai ORDER Heard Mr.S.N.Kirubanandam, learned counsel appearing for the petitioner in all Writ Petitions and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondent in all Writ Petitions. 2. The petitioner is a private limited company registered under the provisions of the Companies Act and a dealer on the file of the respondent under the provisions of .....

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#39;s representation dated 22.04.2013, pursuant to the receipt of the pre-revision notice. Secondly, it is contended that though, it is mentioned in the impugned order that the revision of assessment is under Section 27(4) of the TNVAT Act, the revision is under Section 22(4) of the TNVAT Act and cannot be made without affording an opportunity of personal hearing. 4. Counter affidavit filed by the respondent would show that the first contention raised by the petitioner has not been specifically .....

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oner has given certain explanation and requested time for production of the declaration forms. Apart from that specifically, they sought for personal hearing. The Hon'ble Division Bench of this Court in several decisions has held that when a request is made by the dealer for grant of opportunity of personal hearing, it should be granted. Therefore, whether it is a revision of assessment under Section 22(4) or 27(4), when there is a request made by the dealer for personal hearing, the Assessi .....

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