https://www.taxtmi.com/caselaws?id=333879 An application for revision under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, once pending before the authority, had to be examined on merits with consideration of the supporting documents and, if necessary, verification of the transaction, followed by a reasoned order after personal hearing. Although no violation of natural justice was made out in the assessment proceedings because the dealer had not replied to the pre-revision notice, the pending revision application could not be rejected summarily. Fresh consideration of the Section 84 application on merits was directed. en-us Wed, 05 Oct 2016 00:00:00 +0530 Thu, 27 Oct 2016 08:00:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333879 An application for revision under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, once pending before the authority, had to be examined on merits with consideration of the supporting documents and, if necessary, verification of the transaction, followed by a reasoned order after personal hearing. Although no violation of natural justice was made out in the assessment proceedings because the dealer had not replied to the pre-revision notice, the pending revision application could not be rejected summarily. Fresh consideration of the Section 84 application on merits was directed. Case-Laws VAT and Sales Tax Wed, 05 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333879