https://www.taxtmi.com/caselaws?id=189746 An assessment under the Tamil Nadu Value Added Tax Act, 2006 was set aside because the petitioner was not granted a personal hearing despite a specific request in reply. The Court treated the hearing requirement as mandatory on the facts, relied on the earlier decision cited before it, and held that the assessment could not stand without an effective opportunity to be heard and consideration of the reply on merits. The matter was remitted for fresh consideration after granting personal hearing, subject to deposit of 20% of the demanded tax within the stipulated time. en-us Thu, 17 Mar 2016 00:00:00 +0530 Wed, 18 Jan 2017 21:00:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189746 An assessment under the Tamil Nadu Value Added Tax Act, 2006 was set aside because the petitioner was not granted a personal hearing despite a specific request in reply. The Court treated the hearing requirement as mandatory on the facts, relied on the earlier decision cited before it, and held that the assessment could not stand without an effective opportunity to be heard and consideration of the reply on merits. The matter was remitted for fresh consideration after granting personal hearing, subject to deposit of 20% of the demanded tax within the stipulated time. Case-Laws VAT and Sales Tax Thu, 17 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189746