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    <title>2017 (3) TMI 1111 - MADRAS HIGH COURT</title>
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    <description>Assessment orders were vitiated for breach of natural justice because the assessee was promised a personal hearing, but no subsequent notice fixed or intimated the hearing date after objections were filed. Although the notices invited objections and the departmental circular required personal hearing to be granted under the TNVAT regime, the opportunity was not effectively provided in the absence of actual hearing intimation. The assessments could not therefore be sustained and were liable to be set aside.</description>
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      <description>Assessment orders were vitiated for breach of natural justice because the assessee was promised a personal hearing, but no subsequent notice fixed or intimated the hearing date after objections were filed. Although the notices invited objections and the departmental circular required personal hearing to be granted under the TNVAT regime, the opportunity was not effectively provided in the absence of actual hearing intimation. The assessments could not therefore be sustained and were liable to be set aside.</description>
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