https://www.taxtmi.com/caselaws?id=270484 An assessment under the Tamil Nadu Value Added Tax regime was treated as vitiated where, after a show cause notice, objections and a personal hearing, the final order was passed by a different officer after about two years. The Madras High Court regarded this as a denial of an effective opportunity of hearing and a breach of natural justice, relying on its earlier order in the petitioner's own case and Section 22(4) of the Tamil Nadu Value Added Tax Act, 2006. The matter was remanded for fresh assessment, and the taxpayer's claim under Section 23 was directed to be considered on remand. en-us Mon, 21 Sep 2015 00:00:00 +0530 Wed, 06 Jan 2016 23:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270484 An assessment under the Tamil Nadu Value Added Tax regime was treated as vitiated where, after a show cause notice, objections and a personal hearing, the final order was passed by a different officer after about two years. The Madras High Court regarded this as a denial of an effective opportunity of hearing and a breach of natural justice, relying on its earlier order in the petitioner's own case and Section 22(4) of the Tamil Nadu Value Added Tax Act, 2006. The matter was remanded for fresh assessment, and the taxpayer's claim under Section 23 was directed to be considered on remand. Case-Laws VAT and Sales Tax Mon, 21 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270484