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TMI Blog2017 (9) TMI 1727X X X X Extracts X X X X X X X X Extracts X X X X ..... has passed the impugned order levying two penalties one under Section 27 (3) (c) and another under Section 27 (4) (2) of the Tamil Nadu Value Added Tax Act, 2006, the Assessing Officer ought to have given an opportunity of personal hearing - Also, a sum of ₹ 3,41,533/- has been found as balance tax due payable by the petitioner. Therefore, the respondents in my considered opinion, should hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r dated 02.08.2017 passed by the Commercial Tax Officer, Karaikudi Assessment Circle. 3. The petitioner has given a detailed explanation on 06.07.2017, to the impugned pre-revision notice dated 02.05.2017, issued by the second respondent regarding the mismatch of purchase and sales. The petitioner has also enclosed the purchase and sales bills which tallied with their accounts and in reply to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is liable to be paid by the petitioner. 5. When the respondents come forward by giving a last opportunity to the petitioner, the petitioner will be able to satisfy all the queries since the documents produced by the petitioner are all available with the respondent. Thereafter, it is open to the respondents to pass appropriate orders. The learned counsel for the petitioner further submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt finds some force on the submission made by the learned Additional Government Pleader, as a matter of fact, when the respondent Assessing Officer has passed the impugned order levying two penalties one under Section 27 (3) (c) and another under Section 27 (4) (2) of the Tamil Nadu Value Added Tax Act, 2006, the Assessing Officer ought to have given an opportunity of personal hearing. Secondly, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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