https://www.taxtmi.com/caselaws?id=376911 A reassessment under Section 27 of the Tamil Nadu VAT Act was found unsustainable because the assessee's objections to the pre-revision notice were not considered by a reasoned order and no personal hearing was granted. The Court treated personal hearing in assessment revision proceedings as mandatory, and held that denial of that opportunity violated natural justice. The reassessment order was therefore set aside and the matter remanded for fresh consideration after giving the assessee an opportunity of hearing. en-us Wed, 20 Feb 2019 00:00:00 +0530 Tue, 19 Mar 2019 00:01:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376911 A reassessment under Section 27 of the Tamil Nadu VAT Act was found unsustainable because the assessee's objections to the pre-revision notice were not considered by a reasoned order and no personal hearing was granted. The Court treated personal hearing in assessment revision proceedings as mandatory, and held that denial of that opportunity violated natural justice. The reassessment order was therefore set aside and the matter remanded for fresh consideration after giving the assessee an opportunity of hearing. Case-Laws VAT and Sales Tax Wed, 20 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376911