https://www.taxtmi.com/caselaws?id=351734 An assessment passed without granting a requested personal hearing is vulnerable for breach of natural justice, as the taxpayer is denied a fair opportunity to meet proposed additions. The turnover dispute also required reconsideration because the assessing authority had not properly examined whether turnover under the Central Sales Tax regime could be clubbed with taxable turnover under the Tamil Nadu Value Added Tax Act, 2006 for crossing the threshold and whether the returns were belated for interest purposes. The matter was therefore remitted for fresh adjudication after hearing the taxpayer, leaving the merits of the turnover computation and interest levy open. en-us Mon, 06 Nov 2017 00:00:00 +0530 Fri, 01 Dec 2017 07:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351734 An assessment passed without granting a requested personal hearing is vulnerable for breach of natural justice, as the taxpayer is denied a fair opportunity to meet proposed additions. The turnover dispute also required reconsideration because the assessing authority had not properly examined whether turnover under the Central Sales Tax regime could be clubbed with taxable turnover under the Tamil Nadu Value Added Tax Act, 2006 for crossing the threshold and whether the returns were belated for interest purposes. The matter was therefore remitted for fresh adjudication after hearing the taxpayer, leaving the merits of the turnover computation and interest levy open. Case-Laws VAT and Sales Tax Mon, 06 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351734