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2020 (3) TMI 193

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..... ent Advocate for Mrs.G.Dhana Madhri, Government Advocate ORDER The petitioner has challenged order dated 20.04.2018 for the period 2007-2008 in terms of the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short 'Act'). 2.The original orders of assessment dated 15.07.2015 had dealt with a total of nine issues apart from imposing penalty. The orders of assessment were identical .....

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..... (SEZ) and felt that the conclusion of the Assessing Officer required interference. In conclusion, at paragraph-11, he set aside the impugned order of assessment remanding the matter to the respondent for fresh consideration. The respondent is directed to take note of the Notifications referred to by the learned Judge and re-do the assessments in accordance with law. Both the petitioner as well as .....

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..... have in fact been set aside by order dated 07.04.2014. Clearly, no opportunity of hearing has been extended to the petitioner in respect of the remaining eight issues as well as penalty, pursuant to order of this Court dated 28.06.2016. I thus have no choice but to set aside the impugned order of assessment, simply for want of opportunity. 5.Let the petitioner appear before the respondent on Mon .....

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