https://www.taxtmi.com/caselaws?id=161048 An order passed under section 32(3) of the Tamil Nadu General Sales Tax Act, 1959 cannot be sustained if the affected assessee was given only a written opportunity and no personal hearing. The Tribunal treated the statutory requirement of a "reasonable opportunity of being heard" as requiring personal appearance and representation, not merely written objections. As the assessee was not afforded such hearing before the revisional order was made, the requirement was not complied with. The impugned order was set aside and the matter was remanded to the same authority for fresh consideration after giving the assessee an opportunity of being heard. en-us Mon, 23 Apr 2001 00:00:00 +0530 Mon, 30 Dec 2013 16:23:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161048 An order passed under section 32(3) of the Tamil Nadu General Sales Tax Act, 1959 cannot be sustained if the affected assessee was given only a written opportunity and no personal hearing. The Tribunal treated the statutory requirement of a "reasonable opportunity of being heard" as requiring personal appearance and representation, not merely written objections. As the assessee was not afforded such hearing before the revisional order was made, the requirement was not complied with. The impugned order was set aside and the matter was remanded to the same authority for fresh consideration after giving the assessee an opportunity of being heard. Case-Laws VAT and Sales Tax Mon, 23 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161048