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of <h1>Court orders reassessment for TNVAT Act violations, emphasizing procedural fairness and petitioner's rights</h1> <h3> V. Sakthivel Versus The Commercial Tax Office Panruti (Town)</h3> V. Sakthivel Versus The Commercial Tax Office Panruti (Town) - TMI Issues Involved:Challenging assessment orders for multiple years under TNVAT Act based on violation of natural justice principles.Analysis:The petitioner, a Cement dealer, challenged assessment orders for three years under the TNVAT Act, alleging violation of natural justice principles. The respondent issued pre-revision notices for the years in question, indicating discrepancies between reported turnover and actual purchases. The petitioner explained the delay in filing returns due to health reasons and requested consideration of Input Tax Credit claims. The Court noted that the respondent should have allowed the petitioner to clarify discrepancies and failed to provide an opportunity for a personal hearing. Despite the violation of natural justice, the Court did not annul the orders but directed the petitioner to obtain details from the respondent, submit additional objections, and attend a personal hearing for reassessment. The respondent was instructed to conduct a fresh assessment within four weeks of receiving the objections, with no coercive action against the petitioner during the process.This judgment highlights the importance of adhering to principles of natural justice in assessment proceedings under the TNVAT Act. It emphasizes the right of the petitioner to explain discrepancies and be heard before finalizing assessments. The Court's decision to allow the petitioner to submit additional objections and attend a personal hearing ensures a fair opportunity for the petitioner to present their case and rectify any errors in the assessment process. The directive to the respondent to conduct a fresh assessment based on the additional objections provided by the petitioner demonstrates the Court's commitment to upholding procedural fairness and ensuring a just outcome in tax assessment matters.
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