TMI Blog2020 (8) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 27(1) of the Act, there is a duty cast on them to indicate the proposal to the assessee in the show cause notices. It is not in dispute that such proposals were not made in the prior notices. As such, the consequent impugned order itself cannot be sustained - Furthermore, when the first respondent was of the view that the Form-H submitted by the petitioner was incomplete or defective ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the best of Judgment under Section 27(1) of the Tamil Nadu Value Added Tax Act (TNVAT) with penalty under Section 27(3) for the assessment year 2013-14. Prior to the impugned order, the first respondent had issued notices dated 03.08.2016 and 12.09.2016, proposing to reverse the input tax credit under Section 19(5)(c) and 19(2)(v) of the TNVAT Act. As per the notices, the proposal was for reversa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eded by a proposal in the show cause notices. 4. It is further seen that the first respondent had rejected the Form-H filed by the petitioner claiming it to be incomplete and thereby, the turn over therein was subjected to assessment of tax. 5. When the first respondent had chosen to assess the petitioner to the best of Judgment under Section 27(1) of the Act, there is a duty cast on them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od of 60 days from the date of receipt of a copy of this order. Further, the first respondent shall return the Form-H, referred to in the impugned order dated 14.03.2017, to the petitioner for rectification and representation, atleast within a period of one week from the date of receipt of a copy of this order. If necessary, an opportunity of personal hearing to the assessee shall be extended thro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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