https://www.taxtmi.com/caselaws?id=259621 Assessments under the Tamil Nadu Value Added Tax Act, 2006 were set aside because the dealer was not given a personal hearing and the assessing authority did not consider the Form-S certificates and supporting records filed with the objections. The court noted that the dispute involved factual verification of tax discharge by the contractor, monthly returns, payment particulars, ledger extracts and purchase bills, so a reasonable opportunity was required under section 16(1)(a) and the assessment instructions in Circular No. 7/2014. The impugned assessments were quashed and the matters remanded for fresh consideration after affording personal hearing and examining the materials. en-us Tue, 14 Oct 2014 00:00:00 +0530 Mon, 10 Nov 2014 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259621 Assessments under the Tamil Nadu Value Added Tax Act, 2006 were set aside because the dealer was not given a personal hearing and the assessing authority did not consider the Form-S certificates and supporting records filed with the objections. The court noted that the dispute involved factual verification of tax discharge by the contractor, monthly returns, payment particulars, ledger extracts and purchase bills, so a reasonable opportunity was required under section 16(1)(a) and the assessment instructions in Circular No. 7/2014. The impugned assessments were quashed and the matters remanded for fresh consideration after affording personal hearing and examining the materials. Case-Laws VAT and Sales Tax Tue, 14 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259621