https://www.taxtmi.com/caselaws?id=358422 Mismatch-based assessments under the Tamil Nadu Value Added Tax regime were challenged for non-compliance with earlier judicial guidelines and denial of personal hearing. The Court noted that reassessment must begin from the notice of proposal stage, follow the prescribed procedure for mismatch cases, and afford the assessee an opportunity of hearing before finalisation. On that basis, the impugned assessment orders were set aside and the matters were remitted for fresh assessment. The consequential attachment order was also unable to survive once the assessment orders were quashed. en-us Fri, 09 Mar 2018 00:00:00 +0530 Thu, 12 Apr 2018 07:38:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358422 Mismatch-based assessments under the Tamil Nadu Value Added Tax regime were challenged for non-compliance with earlier judicial guidelines and denial of personal hearing. The Court noted that reassessment must begin from the notice of proposal stage, follow the prescribed procedure for mismatch cases, and afford the assessee an opportunity of hearing before finalisation. On that basis, the impugned assessment orders were set aside and the matters were remitted for fresh assessment. The consequential attachment order was also unable to survive once the assessment orders were quashed. Case-Laws VAT and Sales Tax Fri, 09 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358422