https://www.taxtmi.com/caselaws?id=262621 Section 22(4) of the Tamil Nadu Value Added Tax Act, 2006 requires a reasonable opportunity of personal hearing before best judgment assessment is made. Where the assessment order was passed without affording that hearing, and the record showed no compliance with the mandatory safeguard, the order was vulnerable for breach of natural justice because the dealer was denied an effective chance to explain the return filings and supporting claim. The impugned order was therefore unsustainable and was set aside, with the matter remitted for fresh consideration after personal hearing. en-us Tue, 02 Jun 2015 00:00:00 +0530 Fri, 14 Aug 2015 01:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262621 Section 22(4) of the Tamil Nadu Value Added Tax Act, 2006 requires a reasonable opportunity of personal hearing before best judgment assessment is made. Where the assessment order was passed without affording that hearing, and the record showed no compliance with the mandatory safeguard, the order was vulnerable for breach of natural justice because the dealer was denied an effective chance to explain the return filings and supporting claim. The impugned order was therefore unsustainable and was set aside, with the matter remitted for fresh consideration after personal hearing. Case-Laws VAT and Sales Tax Tue, 02 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262621