https://www.taxtmi.com/caselaws?id=198040 In proceedings under Section 27 of the Tamil Nadu Value Added Tax Act, 2006, the Court permitted the assessee to file objections and supporting documents against an assessment based on a surprise inspection, where input tax credit had been rejected for want of purchase bills. To balance the parties' interests, the opportunity was made conditional on payment of 15% of the disputed tax. Upon compliance, the Assessing Officer was directed to consider the objections, grant personal hearing, and redo the assessment in accordance with law. en-us Mon, 04 Jul 2016 00:00:00 +0530 Sun, 21 Jan 2018 09:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198040 In proceedings under Section 27 of the Tamil Nadu Value Added Tax Act, 2006, the Court permitted the assessee to file objections and supporting documents against an assessment based on a surprise inspection, where input tax credit had been rejected for want of purchase bills. To balance the parties' interests, the opportunity was made conditional on payment of 15% of the disputed tax. Upon compliance, the Assessing Officer was directed to consider the objections, grant personal hearing, and redo the assessment in accordance with law. Case-Laws VAT and Sales Tax Mon, 04 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198040