https://www.taxtmi.com/caselaws?id=357830 The Madras HC held that reassessment orders under Section 27 of the Tamil Nadu Value Added Tax Act, 2006 were unsustainable because the assessing authority did not grant a personal hearing, did not issue notice fixing a date for decision, and did not pass a reasoned speaking order. As a quasi-judicial authority, the officer was required to follow the mandatory procedure under Section 27(1) and 27(2) and comply with natural justice before finalising the assessment. The reassessment orders were set aside and the matter was remitted for fresh consideration after notice, personal hearing, and a speaking order in accordance with law. en-us Mon, 04 Sep 2017 00:00:00 +0530 Sat, 31 Mar 2018 06:17:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357830 The Madras HC held that reassessment orders under Section 27 of the Tamil Nadu Value Added Tax Act, 2006 were unsustainable because the assessing authority did not grant a personal hearing, did not issue notice fixing a date for decision, and did not pass a reasoned speaking order. As a quasi-judicial authority, the officer was required to follow the mandatory procedure under Section 27(1) and 27(2) and comply with natural justice before finalising the assessment. The reassessment orders were set aside and the matter was remitted for fresh consideration after notice, personal hearing, and a speaking order in accordance with law. Case-Laws VAT and Sales Tax Mon, 04 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357830