https://www.taxtmi.com/caselaws?id=166293 The Madras High Court ruled in favor of the petitioner, quashing the revision of assessments under the Tamil Nadu General Sales Tax Act, 1959 for lack of a personal hearing. The court emphasized the necessity of providing a personal hearing despite the statutory language, remanding the matter for fresh orders with a directive to grant the petitioner a personal hearing within eight weeks. The judgment highlighted the importance of adhering to procedural requirements outlined in circulars, even if not explicitly stated in the law. The writ petitions were allowed, and no costs were imposed on either party. 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 The Madras High Court ruled in favor of the petitioner, quashing the revision of assessments under the Tamil Nadu General Sales Tax Act, 1959 for lack of a personal hearing. The court emphasized the necessity of providing a personal hearing despite the statutory language, remanding the matter for fresh orders with a directive to grant the petitioner a personal hearing within eight weeks. The judgment highlighted the importance of adhering to procedural requirements outlined in circulars, even if not explicitly stated in the law. The writ petitions were allowed, and no costs were imposed on either party. Case-Laws VAT and Sales Tax Mon, 01 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166293