TMI Blog2021 (7) TMI 691X X X X Extracts X X X X X X X X Extracts X X X X ..... ELD THAT:- Section 27 of the Tamil Nadu Value Added Tax Act, 2006, provides for reasonable opportunity, which includes the personal hearing under Section 27(4) of the Act, which is mandatory. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o redo the assessment afresh after providing an opportunity of personal hearing and also in view of the judicial decision rendered by this Court in the case of Tvl. Annai Stores vs. State of Tamil Nadu and two others in W.P(MD)No.14184 of 2017 dated 21.12.2018. 2.The brief facts of the case are as follows: The petitioner is doing business in the name and style of 'P.C. Furniture Land' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same was partly allowed and the matter was remanded back to the second respondent. Thereafter, the second respondent issued a notice to the petitioner on 22.09.2017 and for that, the petitioner filed his reply on 28.03.2018 and also requested not to levy tax on the receipt of discount as the same is not 'turnover' as per Section 2(41) of the Act and the same is also allowable as per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot been given to the petitioner and she would further state that if the impugned order is set aside and the matter is remanded back to the second respondent, personal hearing would be given to the petitioner and fresh orders will be passed in accordance with law. 5. Heard the learned counsel appearing for the petitioner and the learned Special Government Pleader appearing for the respondents an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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