https://www.taxtmi.com/caselaws?id=354129 Reassessment under Section 27 of the Tamil Nadu VAT Act requires a reasonable and effective opportunity before reversal of input tax credit, tax determination, and penalty under Section 27(3). A notice merely inviting the dealer to appear on any working day is insufficient if the authority does not first consider the objections, apply its mind to the explanation, or deal with refund-related materials. Reliance on Section 13(1)(c) without first calling for the certificate was also improper. The reassessment order was therefore unsustainable for breach of natural justice, and the matter was remanded for fresh consideration after hearing the dealer. en-us Wed, 03 Jan 2018 00:00:00 +0530 Fri, 19 Jan 2018 08:16:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354129 Reassessment under Section 27 of the Tamil Nadu VAT Act requires a reasonable and effective opportunity before reversal of input tax credit, tax determination, and penalty under Section 27(3). A notice merely inviting the dealer to appear on any working day is insufficient if the authority does not first consider the objections, apply its mind to the explanation, or deal with refund-related materials. Reliance on Section 13(1)(c) without first calling for the certificate was also improper. The reassessment order was therefore unsustainable for breach of natural justice, and the matter was remanded for fresh consideration after hearing the dealer. Case-Laws VAT and Sales Tax Wed, 03 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354129