https://www.taxtmi.com/caselaws?id=376912 Revisional assessment orders under the Tamil Nadu Value Added Tax Act were invalid where the assessee's objections to the pre-revision notices were not dealt with in a reasoned manner and no personal hearing was granted. In reassessment or revision proceedings, the right to a personal hearing is mandatory, and failure to provide it breaches the principles of natural justice. Because the orders were non-speaking and ignored the objections, they were held unsustainable and were quashed, with the matters remanded for fresh consideration. en-us Thu, 21 Feb 2019 00:00:00 +0530 Tue, 19 Mar 2019 00:01:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376912 Revisional assessment orders under the Tamil Nadu Value Added Tax Act were invalid where the assessee's objections to the pre-revision notices were not dealt with in a reasoned manner and no personal hearing was granted. In reassessment or revision proceedings, the right to a personal hearing is mandatory, and failure to provide it breaches the principles of natural justice. Because the orders were non-speaking and ignored the objections, they were held unsustainable and were quashed, with the matters remanded for fresh consideration. Case-Laws VAT and Sales Tax Thu, 21 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376912