https://www.taxtmi.com/caselaws?id=166449 A revised assessment under the Tamil Nadu General Sales Tax Act, 1959 cannot be sustained when it is reopened on a pre-revision notice without supplying the material relied upon and without granting a meaningful opportunity of hearing. The High Court noted that the earlier assessment had been completed on accepted accounts, and held that revision of a completed assessment must comply with statutory procedure and the principles of natural justice. Because the basis of the revision was not disclosed and the assessee was denied a fair chance to respond, the revised assessment order was set aside and the writ petition was allowed. en-us Mon, 08 Aug 2011 00:00:00 +0530 Fri, 26 Sep 2014 09:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166449 A revised assessment under the Tamil Nadu General Sales Tax Act, 1959 cannot be sustained when it is reopened on a pre-revision notice without supplying the material relied upon and without granting a meaningful opportunity of hearing. The High Court noted that the earlier assessment had been completed on accepted accounts, and held that revision of a completed assessment must comply with statutory procedure and the principles of natural justice. Because the basis of the revision was not disclosed and the assessee was denied a fair chance to respond, the revised assessment order was set aside and the writ petition was allowed. Case-Laws VAT and Sales Tax Mon, 08 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166449