https://www.taxtmi.com/caselaws?id=376485 The Madras HC held that an assessment under the Tamil Nadu Value Added Tax Act was vitiated for breach of natural justice because the assessee was not afforded a personal hearing or sufficient opportunity before finalisation. The Court noted that the departmental circular required reasonable opportunity and an invariable personal hearing before passing assessment orders, and it followed the principle that non-compliance with the prescribed procedure amounts to denial of natural justice. As the demand was founded on material from the Department's own website and the procedural safeguards were not observed, the assessment order was quashed and the matter remanded for fresh consideration after proper hearing. en-us Wed, 13 Feb 2019 00:00:00 +0530 Mon, 11 Mar 2019 06:44:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376485 The Madras HC held that an assessment under the Tamil Nadu Value Added Tax Act was vitiated for breach of natural justice because the assessee was not afforded a personal hearing or sufficient opportunity before finalisation. The Court noted that the departmental circular required reasonable opportunity and an invariable personal hearing before passing assessment orders, and it followed the principle that non-compliance with the prescribed procedure amounts to denial of natural justice. As the demand was founded on material from the Department's own website and the procedural safeguards were not observed, the assessment order was quashed and the matter remanded for fresh consideration after proper hearing. Case-Laws VAT and Sales Tax Wed, 13 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376485