https://www.taxtmi.com/caselaws?id=377194 Assessment was quashed for breach of natural justice because the dealer's detailed objections to the pre-revision notice were not meaningfully considered and no personal hearing was given before finalisation. The objections concerned turnover computation, discount treatment, and reversal of input tax credit under the Tamil Nadu Value Added Tax Act, 2006. As the record showed non-consideration of material submissions and denial of hearing, the assessment was held unsustainable and remitted for fresh consideration after affording an opportunity to object and be personally heard. en-us Mon, 18 Mar 2019 00:00:00 +0530 Sat, 07 Mar 2020 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377194 Assessment was quashed for breach of natural justice because the dealer's detailed objections to the pre-revision notice were not meaningfully considered and no personal hearing was given before finalisation. The objections concerned turnover computation, discount treatment, and reversal of input tax credit under the Tamil Nadu Value Added Tax Act, 2006. As the record showed non-consideration of material submissions and denial of hearing, the assessment was held unsustainable and remitted for fresh consideration after affording an opportunity to object and be personally heard. Case-Laws VAT and Sales Tax Mon, 18 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377194