https://www.taxtmi.com/caselaws?id=167668 An application for clarification and advance ruling under section 48A of the Tamil Nadu Value Added Tax Act, 2006 cannot be rejected without a reasonable opportunity of hearing and recorded reasons, because the proviso to section 48A and rule 12A make those safeguards mandatory. The rejection here was based on classification grounds, but the applicant was not given a personal hearing and the order did not satisfy the reasoned-order requirement. The rejection was therefore unsustainable for breach of statutory procedure, and the matter was remitted for fresh consideration after hearing the applicant in accordance with law. en-us Fri, 18 Jan 2013 00:00:00 +0530 Sat, 03 Jan 2015 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167668 An application for clarification and advance ruling under section 48A of the Tamil Nadu Value Added Tax Act, 2006 cannot be rejected without a reasonable opportunity of hearing and recorded reasons, because the proviso to section 48A and rule 12A make those safeguards mandatory. The rejection here was based on classification grounds, but the applicant was not given a personal hearing and the order did not satisfy the reasoned-order requirement. The rejection was therefore unsustainable for breach of statutory procedure, and the matter was remitted for fresh consideration after hearing the applicant in accordance with law. Case-Laws VAT and Sales Tax Fri, 18 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167668