https://www.taxtmi.com/caselaws?id=356236 Mismatch-based assessments under the Tamil Nadu Value Added Tax Act must be made after following the prescribed departmental guidelines and giving the assessee a proper opportunity to respond. Where the objection for one assessment year was not considered and the notice-and-finalisation process was not carried out in accordance with those guidelines, the assessment cannot stand. The impugned orders were therefore set aside and the matters were remitted to the Assessing Officer for fresh assessment from the stage of notice of proposal, with personal hearing to be afforded before conclusion. en-us Mon, 19 Feb 2018 00:00:00 +0530 Wed, 28 Feb 2018 06:28:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356236 Mismatch-based assessments under the Tamil Nadu Value Added Tax Act must be made after following the prescribed departmental guidelines and giving the assessee a proper opportunity to respond. Where the objection for one assessment year was not considered and the notice-and-finalisation process was not carried out in accordance with those guidelines, the assessment cannot stand. The impugned orders were therefore set aside and the matters were remitted to the Assessing Officer for fresh assessment from the stage of notice of proposal, with personal hearing to be afforded before conclusion. Case-Laws VAT and Sales Tax Mon, 19 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356236