https://www.taxtmi.com/caselaws?id=366814 An assessment under the Tamil Nadu Value Added Tax Act, 2006 was held vulnerable to challenge where the dealer was given written opportunity but no personal hearing before the order was passed. The court treated the proviso to Section 27(2) as requiring a reasonable opportunity to explain disputed entries, including annual report figures and audit materials, before finalising revision of assessment involving denial of input tax credit and alleged suppression of turnover. On the facts, the absence of personal hearing amounted to a breach of natural justice, so the assessment order was set aside and the matter remitted for fresh consideration after hearing the dealer. en-us Thu, 23 Aug 2018 00:00:00 +0530 Wed, 12 Sep 2018 09:41:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366814 An assessment under the Tamil Nadu Value Added Tax Act, 2006 was held vulnerable to challenge where the dealer was given written opportunity but no personal hearing before the order was passed. The court treated the proviso to Section 27(2) as requiring a reasonable opportunity to explain disputed entries, including annual report figures and audit materials, before finalising revision of assessment involving denial of input tax credit and alleged suppression of turnover. On the facts, the absence of personal hearing amounted to a breach of natural justice, so the assessment order was set aside and the matter remitted for fresh consideration after hearing the dealer. Case-Laws VAT and Sales Tax Thu, 23 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366814