https://www.taxtmi.com/caselaws?id=381800 Assessment orders under the Tamil Nadu Value Added Tax Act were found vulnerable where objections were filed and personal hearing was expressly sought, yet the assessing authority proceeded without considering the objections or granting a hearing. That omission was treated as a breach of natural justice, and the availability of an alternate statutory appeal did not prevent writ intervention because denial of natural justice is a recognised exception to the alternate-remedy rule. The assessment was also required to be made independently, not merely on the basis of an Enforcement Wing proposal. The matter was therefore required to be remanded for fresh assessment after hearing the taxpayer and considering the objections in accordance with law. en-us Fri, 07 Jun 2019 00:00:00 +0530 Mon, 11 Nov 2024 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381800 Assessment orders under the Tamil Nadu Value Added Tax Act were found vulnerable where objections were filed and personal hearing was expressly sought, yet the assessing authority proceeded without considering the objections or granting a hearing. That omission was treated as a breach of natural justice, and the availability of an alternate statutory appeal did not prevent writ intervention because denial of natural justice is a recognised exception to the alternate-remedy rule. The assessment was also required to be made independently, not merely on the basis of an Enforcement Wing proposal. The matter was therefore required to be remanded for fresh assessment after hearing the taxpayer and considering the objections in accordance with law. Case-Laws VAT / Sales Tax Fri, 07 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381800