https://www.taxtmi.com/caselaws?id=263858 Assessment under the Tamil Nadu Value Added Tax Act, 2006 must comply with natural justice before action under Section 22(4) is finalised. Where the proposed revision relies on invoices and other materials, those relied-upon documents must be supplied to the dealer, objections must be received, and a reasonable personal hearing must be granted. Denial of the materials and hearing was treated as prejudicial and rendered the assessment unsustainable, leading to quashing and remand for fresh consideration after due process. en-us Thu, 09 Jul 2015 00:00:00 +0530 Fri, 11 Sep 2015 08:00:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263858 Assessment under the Tamil Nadu Value Added Tax Act, 2006 must comply with natural justice before action under Section 22(4) is finalised. Where the proposed revision relies on invoices and other materials, those relied-upon documents must be supplied to the dealer, objections must be received, and a reasonable personal hearing must be granted. Denial of the materials and hearing was treated as prejudicial and rendered the assessment unsustainable, leading to quashing and remand for fresh consideration after due process. Case-Laws VAT and Sales Tax Thu, 09 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263858