https://www.taxtmi.com/caselaws?id=259333 The High Court allowed the Writ Petition challenging an assessment order under the TNVAT Act for AY 2010-11 due to lack of personal hearing and imposition of penalty without a proposal in the show cause notice. The Court found no proposal for the penalty in the notice, violating procedural requirements. Emphasizing the importance of procedural fairness and natural justice, the Court quashed the order, remanding the matter for fresh consideration with a directive for a new notice with a clear proposal, allowing objections and ensuring a personal hearing before any fresh decision is made. en-us Wed, 19 Nov 2014 00:00:00 +0530 Thu, 07 May 2015 08:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259333 The High Court allowed the Writ Petition challenging an assessment order under the TNVAT Act for AY 2010-11 due to lack of personal hearing and imposition of penalty without a proposal in the show cause notice. The Court found no proposal for the penalty in the notice, violating procedural requirements. Emphasizing the importance of procedural fairness and natural justice, the Court quashed the order, remanding the matter for fresh consideration with a directive for a new notice with a clear proposal, allowing objections and ensuring a personal hearing before any fresh decision is made. Case-Laws VAT and Sales Tax Wed, 19 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259333