https://www.taxtmi.com/caselaws?id=166293 A departmental circular mandating personal hearing in revisional proceedings prevailed over a mere show-cause opportunity under section 16(1)(a) of the Tamil Nadu General Sales Tax Act, 1959. As the revisional orders were passed without affording the assessee the required hearing, the procedural safeguard was treated as mandatory and the orders could not be sustained. The revisional assessment orders were quashed and the matters remanded for fresh consideration after granting personal hearing. en-us Mon, 01 Aug 2011 00:00:00 +0530 Wed, 17 Sep 2014 16:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166293 A departmental circular mandating personal hearing in revisional proceedings prevailed over a mere show-cause opportunity under section 16(1)(a) of the Tamil Nadu General Sales Tax Act, 1959. As the revisional orders were passed without affording the assessee the required hearing, the procedural safeguard was treated as mandatory and the orders could not be sustained. The revisional assessment orders were quashed and the matters remanded for fresh consideration after granting personal hearing. Case-Laws VAT and Sales Tax Mon, 01 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166293