https://www.taxtmi.com/caselaws?id=382058 Assessment orders under the Tamil Nadu Value Added Tax Act were invalid where the dealer had specifically sought a personal hearing and it was not granted. The proviso to Section 27 requires a reasonable opportunity to show cause before an order is passed, and the court treated the earlier sales tax provision as in pari materia. Refusal of the requested hearing was held to breach both the statutory mandate and natural justice, so the assessments were set aside and the matter remitted for fresh assessment after hearing the dealer. en-us Wed, 12 Jun 2019 00:00:00 +0530 Tue, 25 Jun 2019 07:55:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382058 Assessment orders under the Tamil Nadu Value Added Tax Act were invalid where the dealer had specifically sought a personal hearing and it was not granted. The proviso to Section 27 requires a reasonable opportunity to show cause before an order is passed, and the court treated the earlier sales tax provision as in pari materia. Refusal of the requested hearing was held to breach both the statutory mandate and natural justice, so the assessments were set aside and the matter remitted for fresh assessment after hearing the dealer. Case-Laws VAT and Sales Tax Wed, 12 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382058