https://www.taxtmi.com/caselaws?id=160584 A rectification under the Tamil Nadu General Sales Tax Act that enhances assessment or penalty must comply with the statutory requirement of notice and a reasonable opportunity of being heard. The text treats that safeguard as including a personal hearing where civil consequences are proposed. On that basis, an enhanced penalty imposed through a revised rectification order could not be sustained because the dealer had not been given the required hearing before the increase. The operative effect is that enhancement under rectification provisions must follow the prescribed hearing procedure before any higher tax or penalty is imposed. en-us Mon, 16 Oct 2000 00:00:00 +0530 Fri, 20 Dec 2013 15:06:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160584 A rectification under the Tamil Nadu General Sales Tax Act that enhances assessment or penalty must comply with the statutory requirement of notice and a reasonable opportunity of being heard. The text treats that safeguard as including a personal hearing where civil consequences are proposed. On that basis, an enhanced penalty imposed through a revised rectification order could not be sustained because the dealer had not been given the required hearing before the increase. The operative effect is that enhancement under rectification provisions must follow the prescribed hearing procedure before any higher tax or penalty is imposed. Case-Laws VAT and Sales Tax Mon, 16 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160584