https://www.taxtmi.com/caselaws?id=329843 An earlier self-assessment under the Tamil Nadu Value Added Tax Act did not, by itself, bar reassessment of the same turnover where the record showed that the turnover had not attained finality. The challenge on that ground therefore failed. However, the reassessment order was unsustainable because no personal hearing was granted before it was passed, despite written objections having been filed. That denial of a reasonable opportunity violated natural justice, so the reassessment order and the consequential penalty notice were set aside and the matter was remitted for fresh consideration after hearing the dealer. en-us Wed, 01 Jun 2016 00:00:00 +0530 Mon, 11 Jul 2016 12:46:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329843 An earlier self-assessment under the Tamil Nadu Value Added Tax Act did not, by itself, bar reassessment of the same turnover where the record showed that the turnover had not attained finality. The challenge on that ground therefore failed. However, the reassessment order was unsustainable because no personal hearing was granted before it was passed, despite written objections having been filed. That denial of a reasonable opportunity violated natural justice, so the reassessment order and the consequential penalty notice were set aside and the matter was remitted for fresh consideration after hearing the dealer. Case-Laws VAT and Sales Tax Wed, 01 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329843