https://www.taxtmi.com/caselaws?id=339897 Assessment completed without affording the statutory personal hearing under the Tamil Nadu VAT Act was vitiated. The court held that the pre-assessment notice was served too late to allow a meaningful response, and the assessee's unrebutted affidavit supported the claim of no real opportunity to object. A departmental circular requiring reasonable opportunity could not dilute the proviso to Section 22(4), which mandated personal hearing. The assessment order was therefore set aside for breach of statutory procedure and natural justice, and the matter was remitted for fresh assessment after hearing the assessee and considering its objections. en-us Wed, 15 Feb 2017 00:00:00 +0530 Thu, 09 Mar 2017 08:37:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339897 Assessment completed without affording the statutory personal hearing under the Tamil Nadu VAT Act was vitiated. The court held that the pre-assessment notice was served too late to allow a meaningful response, and the assessee's unrebutted affidavit supported the claim of no real opportunity to object. A departmental circular requiring reasonable opportunity could not dilute the proviso to Section 22(4), which mandated personal hearing. The assessment order was therefore set aside for breach of statutory procedure and natural justice, and the matter was remitted for fresh assessment after hearing the assessee and considering its objections. Case-Laws VAT and Sales Tax Wed, 15 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339897