https://www.taxtmi.com/caselaws?id=184912 Where section 22(4) of the Tamil Nadu Value Added Tax Act, 2006 required a personal hearing before final assessment, the assessment order could not stand because no such hearing was granted despite objections having been filed. The denial of hearing breached natural justice and deprived the assessee of an opportunity to substantiate its claim. The Madras High Court set aside the assessment order and remitted the matter to the authority for a fresh decision on merits after hearing the assessee in accordance with law. en-us Mon, 05 Oct 2015 00:00:00 +0530 Mon, 25 Jul 2016 10:23:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184912 Where section 22(4) of the Tamil Nadu Value Added Tax Act, 2006 required a personal hearing before final assessment, the assessment order could not stand because no such hearing was granted despite objections having been filed. The denial of hearing breached natural justice and deprived the assessee of an opportunity to substantiate its claim. The Madras High Court set aside the assessment order and remitted the matter to the authority for a fresh decision on merits after hearing the assessee in accordance with law. Case-Laws VAT and Sales Tax Mon, 05 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184912