https://www.taxtmi.com/caselaws?id=219836 Revised assessment and penalty proceedings under the Tamil Nadu Value Added Tax Act, 2006 cannot be sustained where the revision notice covers both reassessment and penalty on the same facts and no opportunity of hearing is afforded. Section 40(2) requires a hearing before penalty consequences are imposed, and the principles of natural justice apply because such action entails adverse civil consequences. Where assessment and penalty are interconnected, the proceedings cannot be split to isolate the penalty component. The revised assessment orders were therefore unsustainable for want of hearing, and the matter was remitted for fresh disposal after giving the assessee an opportunity of hearing. 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 Revised assessment and penalty proceedings under the Tamil Nadu Value Added Tax Act, 2006 cannot be sustained where the revision notice covers both reassessment and penalty on the same facts and no opportunity of hearing is afforded. Section 40(2) requires a hearing before penalty consequences are imposed, and the principles of natural justice apply because such action entails adverse civil consequences. Where assessment and penalty are interconnected, the proceedings cannot be split to isolate the penalty component. The revised assessment orders were therefore unsustainable for want of hearing, and the matter was remitted for fresh disposal after giving the assessee an opportunity of hearing. Case-Laws VAT and Sales Tax Mon, 03 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219836