https://www.taxtmi.com/caselaws?id=377000 An assessment under the Tamil Nadu Value Added Tax Act, 2006 was found unsustainable where turnover was estimated from a single day's sales, the assessee's written objections were not meaningfully addressed, and a specific request for personal hearing was refused. The Court applied the principles of natural justice and noted the departmental requirement of hearing, holding that failure to consider the objections and denial of personal hearing vitiated the reassessment. The assessment order was quashed and the matter remanded for fresh consideration after affording the assessee sufficient opportunity, including personal hearing. en-us Tue, 05 Mar 2019 00:00:00 +0530 Wed, 20 Mar 2019 08:44:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377000 An assessment under the Tamil Nadu Value Added Tax Act, 2006 was found unsustainable where turnover was estimated from a single day's sales, the assessee's written objections were not meaningfully addressed, and a specific request for personal hearing was refused. The Court applied the principles of natural justice and noted the departmental requirement of hearing, holding that failure to consider the objections and denial of personal hearing vitiated the reassessment. The assessment order was quashed and the matter remanded for fresh consideration after affording the assessee sufficient opportunity, including personal hearing. Case-Laws VAT and Sales Tax Tue, 05 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377000