https://www.taxtmi.com/caselaws?id=188634 Reassessment under the Tamil Nadu Value Added Tax Act, 2006 could not be sustained where the dealer disputed that an effective personal hearing was afforded before revision of assessment. The Court noted the departmental circular requiring reasonable opportunity, including personal hearing where necessary, before passing a revision order, and found that the dispute over whether the dealer had been heard warranted further opportunity. The impugned reassessment and consequential bank notice were set aside, and the matter was remanded to the assessing authority for fresh hearing and disposal in accordance with law. en-us Thu, 29 Sep 2016 00:00:00 +0530 Mon, 12 Dec 2016 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188634 Reassessment under the Tamil Nadu Value Added Tax Act, 2006 could not be sustained where the dealer disputed that an effective personal hearing was afforded before revision of assessment. The Court noted the departmental circular requiring reasonable opportunity, including personal hearing where necessary, before passing a revision order, and found that the dispute over whether the dealer had been heard warranted further opportunity. The impugned reassessment and consequential bank notice were set aside, and the matter was remanded to the assessing authority for fresh hearing and disposal in accordance with law. Case-Laws VAT and Sales Tax Thu, 29 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188634