https://www.taxtmi.com/caselaws?id=378134 An assessment under section 27 of the Tamil Nadu Value Added Tax Act, 2006 was found vulnerable where the pre-revision notices did not supply the requested return copies, connected records, or break-up details of alleged suppressed purchases, and the order gave no reasons for rejecting those requests. On that factual basis, the Court held that the assessee was denied a fair and effective opportunity and that the principles of natural justice were not satisfied. The assessment order was quashed and the matter was remitted for fresh pre-revision notice and reconsideration after affording sufficient opportunity, including personal hearing. en-us Wed, 27 Mar 2019 00:00:00 +0530 Wed, 10 Apr 2019 06:25:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378134 An assessment under section 27 of the Tamil Nadu Value Added Tax Act, 2006 was found vulnerable where the pre-revision notices did not supply the requested return copies, connected records, or break-up details of alleged suppressed purchases, and the order gave no reasons for rejecting those requests. On that factual basis, the Court held that the assessee was denied a fair and effective opportunity and that the principles of natural justice were not satisfied. The assessment order was quashed and the matter was remitted for fresh pre-revision notice and reconsideration after affording sufficient opportunity, including personal hearing. Case-Laws VAT and Sales Tax Wed, 27 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378134