https://www.taxtmi.com/caselaws?id=373140 Revised assessment orders under the Tamil Nadu Value Added Tax Act were set aside because the assessee was not afforded a personal hearing after the pre-revision notice. The Court held that failure to file objections to the notice did not dispense with the statutory and administrative duty to grant an opportunity of hearing, and that revision must follow proper enquiry and a notice with full particulars before finalisation. The matter was remitted for fresh consideration after giving the assessee an opportunity to be heard. en-us Tue, 30 Oct 2018 00:00:00 +0530 Tue, 08 Jan 2019 07:56:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373140 Revised assessment orders under the Tamil Nadu Value Added Tax Act were set aside because the assessee was not afforded a personal hearing after the pre-revision notice. The Court held that failure to file objections to the notice did not dispense with the statutory and administrative duty to grant an opportunity of hearing, and that revision must follow proper enquiry and a notice with full particulars before finalisation. The matter was remitted for fresh consideration after giving the assessee an opportunity to be heard. Case-Laws VAT and Sales Tax Tue, 30 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373140