https://www.taxtmi.com/caselaws?id=257456 Assessment orders under Section 27 of the Tamil Nadu Value Added Tax Act were set aside for breach of natural justice because the dealer was not given a reasonable opportunity of hearing and the documentary evidence produced was not properly considered. The court held that, in escaped turnover proceedings, the authority must provide a personal hearing and conduct a proper enquiry before making an adverse order. The matter was remitted for fresh consideration on merits after granting a reasonable opportunity of hearing. en-us Thu, 05 Feb 2015 00:00:00 +0530 Tue, 17 Jan 2017 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257456 Assessment orders under Section 27 of the Tamil Nadu Value Added Tax Act were set aside for breach of natural justice because the dealer was not given a reasonable opportunity of hearing and the documentary evidence produced was not properly considered. The court held that, in escaped turnover proceedings, the authority must provide a personal hearing and conduct a proper enquiry before making an adverse order. The matter was remitted for fresh consideration on merits after granting a reasonable opportunity of hearing. Case-Laws VAT and Sales Tax Thu, 05 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257456