https://www.taxtmi.com/caselaws?id=326649 Mandatory notice and personal hearing under Section 22(4) of the Tamil Nadu Value Added Tax Act were treated as essential before passing the assessment orders. The petitioner's complaint that no prior notice was issued and no hearing was afforded was accepted, and the absence of these procedural safeguards was held to vitiate the impugned orders. The orders were therefore set aside and the matter was remitted for fresh consideration after issuing notice and granting personal hearing. en-us Fri, 12 Feb 2016 00:00:00 +0530 Thu, 21 Apr 2016 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326649 Mandatory notice and personal hearing under Section 22(4) of the Tamil Nadu Value Added Tax Act were treated as essential before passing the assessment orders. The petitioner's complaint that no prior notice was issued and no hearing was afforded was accepted, and the absence of these procedural safeguards was held to vitiate the impugned orders. The orders were therefore set aside and the matter was remitted for fresh consideration after issuing notice and granting personal hearing. Case-Laws VAT and Sales Tax Fri, 12 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326649