https://www.taxtmi.com/caselaws?id=376488 The assessment order was vitiated for breach of natural justice because the assessee's reply and the customer's clarification that the purchase turnover had been wrongly linked to a closed concern were not considered. The Court held that the requirement of reasonable opportunity under Sections 22 and 27 of the Tamil Nadu Value Added Tax Act, 2006 includes a right to personal hearing before an adverse order is passed. As no such hearing was granted and the objections were left unaddressed, the assessment order was quashed and the matter remanded for fresh assessment after giving adequate opportunity, including personal hearing. en-us Mon, 18 Feb 2019 00:00:00 +0530 Mon, 11 Mar 2019 06:44:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376488 The assessment order was vitiated for breach of natural justice because the assessee's reply and the customer's clarification that the purchase turnover had been wrongly linked to a closed concern were not considered. The Court held that the requirement of reasonable opportunity under Sections 22 and 27 of the Tamil Nadu Value Added Tax Act, 2006 includes a right to personal hearing before an adverse order is passed. As no such hearing was granted and the objections were left unaddressed, the assessment order was quashed and the matter remanded for fresh assessment after giving adequate opportunity, including personal hearing. Case-Laws VAT and Sales Tax Mon, 18 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376488