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    <description>The court set aside the impugned order made under the TNVAT Act due to lack of clarity on the legal basis and absence of an opportunity for the petitioner to show-cause. Emphasizing the importance of providing a reasonable opportunity to be heard, the court directed a de novo revision process under Section 27 of the TNVAT Act, ensuring the petitioner&#039;s right to present their case. The decision did not delve into the merits of the case but focused on procedural fairness, highlighting the need for due process in legal proceedings.</description>
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      <description>The court set aside the impugned order made under the TNVAT Act due to lack of clarity on the legal basis and absence of an opportunity for the petitioner to show-cause. Emphasizing the importance of providing a reasonable opportunity to be heard, the court directed a de novo revision process under Section 27 of the TNVAT Act, ensuring the petitioner&#039;s right to present their case. The decision did not delve into the merits of the case but focused on procedural fairness, highlighting the need for due process in legal proceedings.</description>
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