https://www.taxtmi.com/caselaws?id=177356 Where a reassessment notice is issued by one officer and the final assessment is passed by another, the assessee must be given a personal hearing by the officer who decides the matter. Section 22(4) of the Tamil Nadu Value Added Tax Act, 2006, read with settled principles of natural justice, requires a meaningful opportunity of hearing before any adverse reassessment order is made. Because that hearing was not granted, the reassessment order was vitiated for violation of natural justice and could not be sustained, with the matter liable to be remanded for fresh consideration. en-us Fri, 03 Jul 2015 00:00:00 +0530 Fri, 08 Jan 2016 10:05:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177356 Where a reassessment notice is issued by one officer and the final assessment is passed by another, the assessee must be given a personal hearing by the officer who decides the matter. Section 22(4) of the Tamil Nadu Value Added Tax Act, 2006, read with settled principles of natural justice, requires a meaningful opportunity of hearing before any adverse reassessment order is made. Because that hearing was not granted, the reassessment order was vitiated for violation of natural justice and could not be sustained, with the matter liable to be remanded for fresh consideration. Case-Laws VAT and Sales Tax Fri, 03 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177356