https://www.taxtmi.com/caselaws?id=382235 A best judgment assessment under the Tamil Nadu Value Added Tax Act was followed by rejection of the revision under Section 22(6). The High Court did not decide whether personal hearing is generally mandatory in a revision under that provision, but on the facts set aside the assessment and rejection orders to permit a fresh hearing. That relief was conditional on prior payment of 15% of the tax due; if the condition was not met, the earlier orders would revive. On compliance, the revision had to be heard afresh and decided in accordance with law. en-us Wed, 19 Jun 2019 00:00:00 +0530 Fri, 28 Jun 2019 07:36:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382235 A best judgment assessment under the Tamil Nadu Value Added Tax Act was followed by rejection of the revision under Section 22(6). The High Court did not decide whether personal hearing is generally mandatory in a revision under that provision, but on the facts set aside the assessment and rejection orders to permit a fresh hearing. That relief was conditional on prior payment of 15% of the tax due; if the condition was not met, the earlier orders would revive. On compliance, the revision had to be heard afresh and decided in accordance with law. Case-Laws VAT and Sales Tax Wed, 19 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382235