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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

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Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        VAT and Sales Tax

        2016 (4) TMI 763 - HC - VAT and Sales Tax

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        Mandatory notice and personal hearing vitiated assessment orders; matter remitted for fresh consideration Mandatory notice and personal hearing under Section 22(4) of the Tamil Nadu Value Added Tax Act were treated as essential before passing the assessment ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Mandatory notice and personal hearing vitiated assessment orders; matter remitted for fresh consideration

                                Mandatory notice and personal hearing under Section 22(4) of the Tamil Nadu Value Added Tax Act were treated as essential before passing the assessment orders. The petitioner's complaint that no prior notice was issued and no hearing was afforded was accepted, and the absence of these procedural safeguards was held to vitiate the impugned orders. The orders were therefore set aside and the matter was remitted for fresh consideration after issuing notice and granting personal hearing.


                                Issues: Whether the assessment orders were liable to be set aside for want of notice and denial of personal hearing under Section 22(4) of the Tamil Nadu Value Added Tax Act, 2006.

                                Analysis: The petitioner complained that no prior notice was issued and no personal hearing was afforded before the impugned orders were passed. The requirement of personal hearing under Section 22(4) was treated as mandatory, and the absence of notice and hearing was held to vitiate the orders.

                                Conclusion: The impugned orders were set aside and the matter was remitted to the respondent for fresh consideration after issuing notice and granting personal hearing.

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