https://www.taxtmi.com/caselaws?id=259538 Section 27 of the Tamil Nadu Value Added Tax Act, 2006 requires a meaningful reasonable opportunity before adverse assessment action. Because the dealer's request for further time to file objections was made before finalisation, no separate order was passed on that request, and no personal hearing was granted, the High Court held the procedure was not legally sustainable. The assessment orders reversing input tax credit and levying penalty were quashed, and the matter was remitted for fresh consideration after receiving objections and affording personal hearing. en-us Thu, 30 Oct 2014 00:00:00 +0530 Wed, 13 May 2015 06:13:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259538 Section 27 of the Tamil Nadu Value Added Tax Act, 2006 requires a meaningful reasonable opportunity before adverse assessment action. Because the dealer's request for further time to file objections was made before finalisation, no separate order was passed on that request, and no personal hearing was granted, the High Court held the procedure was not legally sustainable. The assessment orders reversing input tax credit and levying penalty were quashed, and the matter was remitted for fresh consideration after receiving objections and affording personal hearing. Case-Laws VAT and Sales Tax Thu, 30 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259538