https://www.taxtmi.com/caselaws?id=364352 Failure to afford personal hearing and a reasonable opportunity before passing an assessment order under the Tamil Nadu Value Added Tax Act, 2006 vitiated the order. The assessee had sought further time and clarification, but the assessing authority proceeded without waiting for the reply or granting a hearing. In light of the departmental clarification and circular requiring a speaking order after reasonable opportunity, the absence of personal hearing, even where objections were not fully filed, amounted to a breach of natural justice. The assessment order was set aside and the matter remanded for fresh consideration after hearing the assessee and considering objections. en-us Mon, 18 Jun 2018 00:00:00 +0530 Fri, 27 Jul 2018 05:22:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364352 Failure to afford personal hearing and a reasonable opportunity before passing an assessment order under the Tamil Nadu Value Added Tax Act, 2006 vitiated the order. The assessee had sought further time and clarification, but the assessing authority proceeded without waiting for the reply or granting a hearing. In light of the departmental clarification and circular requiring a speaking order after reasonable opportunity, the absence of personal hearing, even where objections were not fully filed, amounted to a breach of natural justice. The assessment order was set aside and the matter remanded for fresh consideration after hearing the assessee and considering objections. Case-Laws VAT and Sales Tax Mon, 18 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364352