https://www.taxtmi.com/caselaws?id=382237 Assessment orders under the Tamil Nadu General Sales Tax Act were held unsustainable where the dealer sought more time after receiving the hearing notice with only one working day available, and the assessing authority gave no response before finalising the assessment. The binding circular required fifteen days' reasonable opportunity and required any request for further time within that period to be considered and answered. Because the prescribed opportunity was not effectively granted, the assessment was found to violate natural justice. The assessment orders were set aside and the matter was remitted for fresh assessment after granting a personal hearing. en-us Thu, 20 Jun 2019 00:00:00 +0530 Fri, 28 Jun 2019 07:36:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382237 Assessment orders under the Tamil Nadu General Sales Tax Act were held unsustainable where the dealer sought more time after receiving the hearing notice with only one working day available, and the assessing authority gave no response before finalising the assessment. The binding circular required fifteen days' reasonable opportunity and required any request for further time within that period to be considered and answered. Because the prescribed opportunity was not effectively granted, the assessment was found to violate natural justice. The assessment orders were set aside and the matter was remitted for fresh assessment after granting a personal hearing. Case-Laws VAT and Sales Tax Thu, 20 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382237