https://www.taxtmi.com/caselaws?id=359269 Where the Tamil Nadu VAT Act requires a reasonable opportunity of being heard before reassessment, failure to grant a requested personal hearing vitiates the assessment. The record did not show compliance with the mandatory hearing requirement, and the availability of an appellate remedy did not cure the breach because violation of natural justice remains an exception to the alternate-remedy rule. The reassessment orders were therefore unsustainable and were set aside, with the matter remanded to the assessing authority for fresh consideration after granting personal hearing. en-us Mon, 02 Apr 2018 00:00:00 +0530 Fri, 27 Apr 2018 06:00:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359269 Where the Tamil Nadu VAT Act requires a reasonable opportunity of being heard before reassessment, failure to grant a requested personal hearing vitiates the assessment. The record did not show compliance with the mandatory hearing requirement, and the availability of an appellate remedy did not cure the breach because violation of natural justice remains an exception to the alternate-remedy rule. The reassessment orders were therefore unsustainable and were set aside, with the matter remanded to the assessing authority for fresh consideration after granting personal hearing. Case-Laws VAT and Sales Tax Mon, 02 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359269