https://www.taxtmi.com/caselaws?id=169008 Penalty under the Tamil Nadu Value Added Tax Act cannot be sustained unless the dealer is given a separate notice proposing penalty and a reasonable opportunity to show cause. The assessment order showed notice only for revision of assessment, not for penalty, and the proviso to Section 27(4) required a fair hearing before levy under Section 27(3)(b). Because that procedural safeguard was not followed, the penalty was contrary to law, was set aside, and the matter was remitted for fresh orders after personal hearing. en-us Mon, 23 Jun 2014 00:00:00 +0530 Mon, 06 Apr 2015 21:04:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169008 Penalty under the Tamil Nadu Value Added Tax Act cannot be sustained unless the dealer is given a separate notice proposing penalty and a reasonable opportunity to show cause. The assessment order showed notice only for revision of assessment, not for penalty, and the proviso to Section 27(4) required a fair hearing before levy under Section 27(3)(b). Because that procedural safeguard was not followed, the penalty was contrary to law, was set aside, and the matter was remitted for fresh orders after personal hearing. Case-Laws VAT and Sales Tax Mon, 23 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169008