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    <title>2019 (7) TMI 50 - MADRAS HIGH COURT</title>
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    <description>The Court focused on interpreting provisions under the Tamil Nadu Value Added Tax Act, 2006 and the validity of revised assessment orders. It addressed the lack of mention of previous notices, the consideration of multiple revised assessments, and the necessity of a personal hearing for procedural fairness. The Court set aside the second revised assessment order solely for a personal hearing to ensure the writ petitioner&#039;s opportunity to present objections. The case was disposed of with directions for a fresh revised assessment order after the personal hearing, emphasizing transparency and procedural fairness.</description>
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      <description>The Court focused on interpreting provisions under the Tamil Nadu Value Added Tax Act, 2006 and the validity of revised assessment orders. It addressed the lack of mention of previous notices, the consideration of multiple revised assessments, and the necessity of a personal hearing for procedural fairness. The Court set aside the second revised assessment order solely for a personal hearing to ensure the writ petitioner&#039;s opportunity to present objections. The case was disposed of with directions for a fresh revised assessment order after the personal hearing, emphasizing transparency and procedural fairness.</description>
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      <pubDate>Mon, 24 Jun 2019 00:00:00 +0530</pubDate>
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