https://www.taxtmi.com/caselaws?id=189775 Assessment orders were liable to be set aside where the dealers had specifically requested a personal hearing and the authority proceeded without showing that the statutory opportunity under Section 22(4) of the Tamil Nadu Value Added Tax Act, 2006 had been granted. The record reflected written requests for a hearing if the replies were found unsatisfactory, and the respondent could not clarify compliance with the mandatory hearing requirement. The impugned orders were therefore set aside, and the matters were remanded for fresh consideration on merits after affording a personal hearing. en-us Mon, 01 Jun 2015 00:00:00 +0530 Thu, 19 Jan 2017 20:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189775 Assessment orders were liable to be set aside where the dealers had specifically requested a personal hearing and the authority proceeded without showing that the statutory opportunity under Section 22(4) of the Tamil Nadu Value Added Tax Act, 2006 had been granted. The record reflected written requests for a hearing if the replies were found unsatisfactory, and the respondent could not clarify compliance with the mandatory hearing requirement. The impugned orders were therefore set aside, and the matters were remanded for fresh consideration on merits after affording a personal hearing. Case-Laws VAT and Sales Tax Mon, 01 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189775