https://www.taxtmi.com/caselaws?id=371769 Assessment orders were vitiated by breach of natural justice where the assessee was not informed of a specific personal hearing date and its adjournment request was neither accepted nor rejected. The court held that a fair assessment required clear intimation of the hearing date and communication of the decision on any request for extension before adverse orders were passed. The proposed penalty under Section 27(3)(c) of the Tamil Nadu Value Added Tax Act, 2006 reinforced the need for a proper hearing. The orders were set aside and the matter remitted for fresh assessment after due opportunity of hearing. en-us Thu, 01 Nov 2018 00:00:00 +0530 Mon, 10 Dec 2018 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371769 Assessment orders were vitiated by breach of natural justice where the assessee was not informed of a specific personal hearing date and its adjournment request was neither accepted nor rejected. The court held that a fair assessment required clear intimation of the hearing date and communication of the decision on any request for extension before adverse orders were passed. The proposed penalty under Section 27(3)(c) of the Tamil Nadu Value Added Tax Act, 2006 reinforced the need for a proper hearing. The orders were set aside and the matter remitted for fresh assessment after due opportunity of hearing. Case-Laws VAT and Sales Tax Thu, 01 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371769