https://www.taxtmi.com/caselaws?id=347202 The court set aside the assessment orders for multiple years under the Tamil Nadu Value Added Tax Act, 2006, finding violations of natural justice and lack of proper application of mind by the Assessing Officer. Identical orders with factual inaccuracies and incomplete consideration of objections led to the conclusion that due diligence was lacking. The court emphasized the necessity of a personal hearing in complex cases and directed a fresh consideration with procedural fairness, independent assessment, and adherence to legal requirements. The writ petitions were allowed for reevaluation, emphasizing the importance of due process in such matters. en-us Wed, 09 Aug 2017 00:00:00 +0530 Thu, 31 Aug 2017 07:14:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347202 The court set aside the assessment orders for multiple years under the Tamil Nadu Value Added Tax Act, 2006, finding violations of natural justice and lack of proper application of mind by the Assessing Officer. Identical orders with factual inaccuracies and incomplete consideration of objections led to the conclusion that due diligence was lacking. The court emphasized the necessity of a personal hearing in complex cases and directed a fresh consideration with procedural fairness, independent assessment, and adherence to legal requirements. The writ petitions were allowed for reevaluation, emphasizing the importance of due process in such matters. Case-Laws VAT and Sales Tax Wed, 09 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347202