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    <title>2018 (9) TMI 549 - MADRAS HIGH COURT</title>
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    <description>The court set aside the assessment order under the TNVAT Act due to the failure to provide the petitioner with a personal hearing despite their request. The court emphasized the necessity of affording such an opportunity and considering the petitioner&#039;s replies in assessment proceedings. The matter was remanded to the Assessing Officer for fresh consideration, with directives to conduct a personal hearing, allow document perusal, address objections, and issue a reasoned order within specified timelines. The writ petition was allowed without costs.</description>
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      <description>The court set aside the assessment order under the TNVAT Act due to the failure to provide the petitioner with a personal hearing despite their request. The court emphasized the necessity of affording such an opportunity and considering the petitioner&#039;s replies in assessment proceedings. The matter was remanded to the Assessing Officer for fresh consideration, with directives to conduct a personal hearing, allow document perusal, address objections, and issue a reasoned order within specified timelines. The writ petition was allowed without costs.</description>
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