https://www.taxtmi.com/caselaws?id=169010 A pre-revision notice and consequential order under Section 27 of the Tamil Nadu Value Added Tax Act, 2006 could not be sustained where the assessee's objection was not considered and a proper opportunity of hearing was not afforded. The assessee contended that the time limit for deemed completion of the original assessment had not expired, and that objection required merit-based examination before any revision order. Following the approach adopted in similar matters, the Court set aside the impugned order and remitted the matter for fresh consideration after hearing the assessee and other necessary parties. en-us Wed, 25 Jun 2014 00:00:00 +0530 Mon, 06 Apr 2015 21:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169010 A pre-revision notice and consequential order under Section 27 of the Tamil Nadu Value Added Tax Act, 2006 could not be sustained where the assessee's objection was not considered and a proper opportunity of hearing was not afforded. The assessee contended that the time limit for deemed completion of the original assessment had not expired, and that objection required merit-based examination before any revision order. Following the approach adopted in similar matters, the Court set aside the impugned order and remitted the matter for fresh consideration after hearing the assessee and other necessary parties. Case-Laws VAT and Sales Tax Wed, 25 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169010