https://www.taxtmi.com/caselaws?id=221511 Assessment proceedings imposing tax and penalty were held unsustainable where the assessee had not been given a reasonable opportunity of hearing before completion. The court noted that an assessment concluded after audit under the Tamil Nadu Value Added Tax Act, 2006 must comply with fair hearing requirements, and the absence of adequate opportunity to explain the case rendered the proceedings vulnerable. The matter was therefore set aside and remanded for fresh consideration after granting the assessee a proper hearing. en-us Tue, 26 Feb 2013 00:00:00 +0530 Thu, 24 Jul 2014 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221511 Assessment proceedings imposing tax and penalty were held unsustainable where the assessee had not been given a reasonable opportunity of hearing before completion. The court noted that an assessment concluded after audit under the Tamil Nadu Value Added Tax Act, 2006 must comply with fair hearing requirements, and the absence of adequate opportunity to explain the case rendered the proceedings vulnerable. The matter was therefore set aside and remanded for fresh consideration after granting the assessee a proper hearing. Case-Laws VAT and Sales Tax Tue, 26 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221511