https://www.taxtmi.com/caselaws?id=344690 Assessment orders were unsustainable where penalty was imposed without clear prior notice and the assessee was denied a personal hearing. For 2013-2014 and 2014-2015, the notices did not propose penalty, yet penalty was included in the final orders; for 2015-2016, the notice referred to penalty without clearly stating the provision invoked. The assessee's objection on assessment under Section 5 of the Tamil Nadu Value Added Tax Act, 2006 read with Rule 8(5)(d) was also not considered. The impugned assessments were quashed for breach of natural justice and remitted for fresh assessment after granting personal hearing. en-us Mon, 19 Jun 2017 00:00:00 +0530 Sat, 24 Jun 2017 08:07:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344690 Assessment orders were unsustainable where penalty was imposed without clear prior notice and the assessee was denied a personal hearing. For 2013-2014 and 2014-2015, the notices did not propose penalty, yet penalty was included in the final orders; for 2015-2016, the notice referred to penalty without clearly stating the provision invoked. The assessee's objection on assessment under Section 5 of the Tamil Nadu Value Added Tax Act, 2006 read with Rule 8(5)(d) was also not considered. The impugned assessments were quashed for breach of natural justice and remitted for fresh assessment after granting personal hearing. Case-Laws VAT and Sales Tax Mon, 19 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344690