https://www.taxtmi.com/caselaws?id=329239 The court set aside the revised assessment orders under the Tamil Nadu VAT Act, 2006 for multiple years due to lack of opportunity for the petitioner to be heard and revision of turnover without specific grounds in show cause notices. The court found that the Assessing Officer's actions violated principles of natural justice by not granting a personal hearing and not considering the petitioner's objections and evidence. The court directed a reconsideration of the show cause notices, allowing the petitioner to provide further submissions, documents, and attend a personal hearing, emphasizing the importance of adhering to procedural fairness and issuing a speaking order. en-us Mon, 06 Jun 2016 00:00:00 +0530 Sat, 25 Jun 2016 11:54:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329239 The court set aside the revised assessment orders under the Tamil Nadu VAT Act, 2006 for multiple years due to lack of opportunity for the petitioner to be heard and revision of turnover without specific grounds in show cause notices. The court found that the Assessing Officer's actions violated principles of natural justice by not granting a personal hearing and not considering the petitioner's objections and evidence. The court directed a reconsideration of the show cause notices, allowing the petitioner to provide further submissions, documents, and attend a personal hearing, emphasizing the importance of adhering to procedural fairness and issuing a speaking order. Case-Laws VAT and Sales Tax Mon, 06 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329239