https://www.taxtmi.com/caselaws?id=269544 An assessment reopened under the Tamil Nadu Value Added Tax Act was held unsustainable because the taxpayer was not given a reasonable opportunity of being heard despite requesting one. The court noted that the original assessment had been completed on the returns, and the later adverse reassessment was based on an enforcement report, but the record did not show sufficient compliance with natural justice before the order was passed. The assessment order was set aside, and the matter was remitted to the assessing authority for fresh consideration after allowing objections, documentary evidence, and a hearing. en-us Wed, 05 Aug 2015 00:00:00 +0530 Wed, 16 Dec 2015 23:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269544 An assessment reopened under the Tamil Nadu Value Added Tax Act was held unsustainable because the taxpayer was not given a reasonable opportunity of being heard despite requesting one. The court noted that the original assessment had been completed on the returns, and the later adverse reassessment was based on an enforcement report, but the record did not show sufficient compliance with natural justice before the order was passed. The assessment order was set aside, and the matter was remitted to the assessing authority for fresh consideration after allowing objections, documentary evidence, and a hearing. Case-Laws VAT and Sales Tax Wed, 05 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269544