https://www.taxtmi.com/caselaws?id=364685 A common assessment order covering multiple assessment years was treated as unsatisfactory because year-wise orders are necessary to preserve an effective appellate remedy for each year and to enable production of the relevant original order. The reassessment was also found vulnerable for want of adequate hearing: Section 22(4) of the Tamil Nadu Value Added Tax Act, 2006 requires a reasonable opportunity of being heard, and on the facts a personal hearing was considered necessary, especially on request. The impugned reassessment was quashed and the matter remitted for fresh adjudication with separate year-wise orders and an opportunity of personal hearing. en-us Tue, 10 Jul 2018 00:00:00 +0530 Fri, 03 Aug 2018 08:31:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364685 A common assessment order covering multiple assessment years was treated as unsatisfactory because year-wise orders are necessary to preserve an effective appellate remedy for each year and to enable production of the relevant original order. The reassessment was also found vulnerable for want of adequate hearing: Section 22(4) of the Tamil Nadu Value Added Tax Act, 2006 requires a reasonable opportunity of being heard, and on the facts a personal hearing was considered necessary, especially on request. The impugned reassessment was quashed and the matter remitted for fresh adjudication with separate year-wise orders and an opportunity of personal hearing. Case-Laws VAT and Sales Tax Tue, 10 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364685