https://www.taxtmi.com/caselaws?id=219836 The court held that the petitioner was entitled to a hearing opportunity before the imposition of penalties under Section 40(2) of the TNVAT Act, emphasizing principles of natural justice and Article 14 of the Indian Constitution. The court set aside the assessment orders and remitted the matter to the assessing authority for reconsideration with a hearing opportunity provided to the petitioner. The court allowed the writ petitions without imposing costs. en-us Mon, 03 Dec 2012 00:00:00 +0530 Thu, 27 Dec 2012 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219836 The court held that the petitioner was entitled to a hearing opportunity before the imposition of penalties under Section 40(2) of the TNVAT Act, emphasizing principles of natural justice and Article 14 of the Indian Constitution. The court set aside the assessment orders and remitted the matter to the assessing authority for reconsideration with a hearing opportunity provided to the petitioner. The court allowed the writ petitions without imposing costs. Case-Laws VAT and Sales Tax Mon, 03 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219836