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7. In the light of the aforesaid scenario and the narrative thus far, the following order is passed:
a) Impugned revised assessment order being order dated 13.06.2019 bearing Reference No.TIN 33122284036/13-

http://www.judis.nic.in 14 is set aside. It is made clear that impugned order is set aside solely on the ground that writ petitioner has not been given an opportunity to show cause before passing an order of imposition of penalty under Section 27(4) of TNVAT Act. In other words, no opinion or view of this Court is expressed qua merits of the matter, more particularly qua impugned order.