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2017 (11) TMI 467

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....sions of the Tamil Nadu Value Added Tax Act, 2006. The assessment for the years 2014-2015 and 2015-2016 were deemed to have been completed in terms of Section 22(2) of the said Act. Pursuant to the inspection conducted by the Enforcement Wing Officials in the business premises of the petitioner on 10.06.2016, 11.06.2016 and 13.06.2016, the respondent issued notices proposing to revise the assessments. 3. The respondent, in the notices, pointed out three major defects namely :       (i) that the purchases and sales registered under Rules 6(2)(b) and 6(2)(c) of the Tamil Nadu Value Added Tax Rules, 2007, have not been maintained. (ii) that the input tax credit claim and adjustment assessment has not been mai....

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....ce of any documentary proof, the respondent held that the reply given by the petitioner is not acceptable. Unfortunately, the respondent did not give further opportunity to the petitioner to produce documents, which could have very well been done, as an assessment proceedings is an outcome of dialogue and discussion. Though the petitioner did not specifically seek for a opportunity of personal hearing, when such factual issues are involved, the Assessing officer is required to give an opportunity of personal hearing to the dealer. If that had not been done, there is every possibility that the impugned assessment orders may not have been passed. However, it is too early for this Court to express any opinion on this issue. 8. The learned cou....