https://www.taxtmi.com/caselaws?id=353666 An assessment order under the Tamil Nadu Value Added Tax Act was challenged on the ground that the dealer was not given a reasonable opportunity of hearing under Section 27(2). Although notices had been issued for production of documents and personal hearing, the record indicated that the petitioner did not produce the required materials, while the final order was nevertheless passed without ensuring a meaningful opportunity to answer the objections. To secure substantial justice, the High Court set aside the assessment and remanded the matter for fresh adjudication after granting a personal hearing and considering the petitioner's objections. en-us Fri, 17 Nov 2017 00:00:00 +0530 Fri, 24 Aug 2018 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353666 An assessment order under the Tamil Nadu Value Added Tax Act was challenged on the ground that the dealer was not given a reasonable opportunity of hearing under Section 27(2). Although notices had been issued for production of documents and personal hearing, the record indicated that the petitioner did not produce the required materials, while the final order was nevertheless passed without ensuring a meaningful opportunity to answer the objections. To secure substantial justice, the High Court set aside the assessment and remanded the matter for fresh adjudication after granting a personal hearing and considering the petitioner's objections. Case-Laws VAT and Sales Tax Fri, 17 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353666