https://www.taxtmi.com/caselaws?id=258434 A statutory personal hearing requirement under the Tamil Nadu VAT framework was treated as mandatory, and an assessment order passed without granting the requested hearing was held to violate natural justice. The authority had also proceeded before the extended time given for reply had expired, which compounded the defect. Prior supply of documents and an opportunity for written objections did not cure the absence of a personal hearing before finalisation. The impugned orders were set aside and the matter was remitted for fresh consideration after affording personal hearing and passing orders in accordance with law. en-us Thu, 12 Feb 2015 00:00:00 +0530 Thu, 09 Apr 2015 06:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258434 A statutory personal hearing requirement under the Tamil Nadu VAT framework was treated as mandatory, and an assessment order passed without granting the requested hearing was held to violate natural justice. The authority had also proceeded before the extended time given for reply had expired, which compounded the defect. Prior supply of documents and an opportunity for written objections did not cure the absence of a personal hearing before finalisation. The impugned orders were set aside and the matter was remitted for fresh consideration after affording personal hearing and passing orders in accordance with law. Case-Laws VAT and Sales Tax Thu, 12 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258434