https://www.taxtmi.com/caselaws?id=379768 Under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, a rectification that enhances assessment or penalty must follow notice and a reasonable opportunity of being heard. The Madras HC held that, where adverse consequences and disputed factual issues are involved, reasonable opportunity includes a personal hearing. Because no personal hearing was granted before the assessment was enhanced, the rectification order was vitiated for breach of natural justice and fairness. The order was set aside and the matter was directed to be reheard afresh after affording personal hearing. en-us Fri, 01 Mar 2019 00:00:00 +0530 Wed, 08 May 2019 07:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379768 Under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, a rectification that enhances assessment or penalty must follow notice and a reasonable opportunity of being heard. The Madras HC held that, where adverse consequences and disputed factual issues are involved, reasonable opportunity includes a personal hearing. Because no personal hearing was granted before the assessment was enhanced, the rectification order was vitiated for breach of natural justice and fairness. The order was set aside and the matter was directed to be reheard afresh after affording personal hearing. Case-Laws VAT and Sales Tax Fri, 01 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379768