https://www.taxtmi.com/caselaws?id=257364 In best judgment assessment proceedings under the Tamil Nadu Value Added Tax Act, 2006, the assessing authority must afford a hearing and allow the dealer to test adverse material relied on for the assessment. Where the authority relied on information from the departmental website and other sources, and the dealer sought copies of invoices and cross-examination of persons whose statements or materials were used, Section 81 was treated as requiring compliance before a fresh merits-based order could be made. The assessment was therefore set aside and the matter remanded for reconsideration after granting hearing and following Section 81 procedure. en-us Wed, 18 Feb 2015 00:00:00 +0530 Tue, 10 Mar 2015 07:14:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257364 In best judgment assessment proceedings under the Tamil Nadu Value Added Tax Act, 2006, the assessing authority must afford a hearing and allow the dealer to test adverse material relied on for the assessment. Where the authority relied on information from the departmental website and other sources, and the dealer sought copies of invoices and cross-examination of persons whose statements or materials were used, Section 81 was treated as requiring compliance before a fresh merits-based order could be made. The assessment was therefore set aside and the matter remanded for reconsideration after granting hearing and following Section 81 procedure. Case-Laws VAT and Sales Tax Wed, 18 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257364