https://www.taxtmi.com/caselaws?id=382124 A reassessment under the Tamil Nadu Value Added Tax Act, 2006 cannot be sustained without notice, an opportunity to respond and a personal hearing, particularly where the assessee was only under deemed assessment under Section 22(2). The HC held that this failure violated principles of natural justice and set aside the reassessment orders. It declined to decide whether the impugned orders were consequential to proceedings under the Central Sales Tax Act, 1956, and remitted the matter for fresh assessment after notice, objections and hearing. en-us Tue, 11 Jun 2019 00:00:00 +0530 Tue, 25 Jun 2019 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382124 A reassessment under the Tamil Nadu Value Added Tax Act, 2006 cannot be sustained without notice, an opportunity to respond and a personal hearing, particularly where the assessee was only under deemed assessment under Section 22(2). The HC held that this failure violated principles of natural justice and set aside the reassessment orders. It declined to decide whether the impugned orders were consequential to proceedings under the Central Sales Tax Act, 1956, and remitted the matter for fresh assessment after notice, objections and hearing. Case-Laws VAT and Sales Tax Tue, 11 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382124