TMI Blog2021 (5) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... e personal hearing. However, the petitioner has not been given personal hearing and therefore, considering the facts and circumstances of the case, this Court is of the considered view that the impugned order is liable to be set aside and the matter needs consideration afresh. The matter is remanded back to the second respondent for fresh consideration after giving reasonable opportunity includ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid Concern, is registered on the file of the second respondent in TIN33475241325. During the year 2014-2015, the second respondent passed an original-cum-self assessment order on 31.10.2015 by accepting the returns submitted by the petitioner under Section 22(2) of the Tamil Nadu Value Added Tax Act. While so, the second respondent issued summons in Form PP dated 28.09.2018, 19.11.2018 and 06.12. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er was in serious health condition, he could not produce the accounts for verification. He would further submit that as per Section 27 of the Tamil Nadu Value Added Tax Act, 2006, reasonable opportunity should be given to the petitioner to explain his case and therefore, the impugned order is to be set aside. 4. In support of his submission, the learned counsel for the petitioner would rely on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, the second respondent passed the impugned order and hence, there is no illegality or infirmity in the said order. 6. Heard the learned counsel appearing for the petitioner and the learned Special Government Pleader appearing for the respondents and perused the materials placed before the Court. 7. Section 27 of the Tamil Nadu Value Added Tax Act, 2006, provides for reasonable opportuni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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