https://www.taxtmi.com/caselaws?id=364356 A reassessment under section 22(2) of the Tamil Nadu Value Added Tax Act was invalid where it was made ex parte without proof of service particulars for the summons or a communicated date for personal hearing. The Court held that, in a best judgment assessment affecting liability, the authority had to afford a reasonable opportunity of oral hearing and fairly consider the available materials; mere non-filing of objections was not enough. The order was set aside for violation of natural justice, and the matter was remanded for fresh consideration after granting personal hearing. en-us Thu, 19 Jul 2018 00:00:00 +0530 Fri, 27 Jul 2018 05:22:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364356 A reassessment under section 22(2) of the Tamil Nadu Value Added Tax Act was invalid where it was made ex parte without proof of service particulars for the summons or a communicated date for personal hearing. The Court held that, in a best judgment assessment affecting liability, the authority had to afford a reasonable opportunity of oral hearing and fairly consider the available materials; mere non-filing of objections was not enough. The order was set aside for violation of natural justice, and the matter was remanded for fresh consideration after granting personal hearing. Case-Laws VAT and Sales Tax Thu, 19 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364356