https://www.taxtmi.com/caselaws?id=331761 Assessment orders under the Tamil Nadu Value Added Tax Act, 2006 were set aside for breach of natural justice where the assessing authority did not properly consider the assessee's reconciliation statements and replies before finalising the demands. The Court noted that the dispute arose from alleged mismatches in purchase and sales turnover and proposed penalty, and that the reassessment process required due consideration of the material filed by the assessee. As personal hearing was not afforded and the defence material was not examined, the matter was remanded for fresh consideration after giving the assessee an opportunity of hearing. en-us Wed, 03 Aug 2016 00:00:00 +0530 Thu, 01 Sep 2016 14:07:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331761 Assessment orders under the Tamil Nadu Value Added Tax Act, 2006 were set aside for breach of natural justice where the assessing authority did not properly consider the assessee's reconciliation statements and replies before finalising the demands. The Court noted that the dispute arose from alleged mismatches in purchase and sales turnover and proposed penalty, and that the reassessment process required due consideration of the material filed by the assessee. As personal hearing was not afforded and the defence material was not examined, the matter was remanded for fresh consideration after giving the assessee an opportunity of hearing. Case-Laws VAT and Sales Tax Wed, 03 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331761