https://www.taxtmi.com/caselaws?id=274854 Assessment orders imposing penalties under the Tamil Nadu Value Added Tax Act should not be finalised without giving the assessee a personal hearing and a reasonable chance to explain alleged purchase and sales mismatches. The Court noted that the dispute involved factual appreciation of turnover differences and tax liability, and held that the Assessing Officer ought to have heard the assessee before passing the final order, especially where penalties were levied. As no such opportunity was provided, the matter was sent back for reconsideration after hearing the assessee, with directions to issue a fresh order. en-us Mon, 11 Sep 2017 00:00:00 +0530 Fri, 07 Sep 2018 07:00:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274854 Assessment orders imposing penalties under the Tamil Nadu Value Added Tax Act should not be finalised without giving the assessee a personal hearing and a reasonable chance to explain alleged purchase and sales mismatches. The Court noted that the dispute involved factual appreciation of turnover differences and tax liability, and held that the Assessing Officer ought to have heard the assessee before passing the final order, especially where penalties were levied. As no such opportunity was provided, the matter was sent back for reconsideration after hearing the assessee, with directions to issue a fresh order. Case-Laws VAT and Sales Tax Mon, 11 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274854