https://www.taxtmi.com/caselaws?id=382549 Revised assessments under the Tamil Nadu Value Added Tax Act, 2006 were set aside because the dealer had filed objections and specifically sought a personal hearing, yet no hearing was afforded and the orders did not refer to any such opportunity. The Court treated this as a denial of reasonable opportunity and noted the departmental circular requiring a personal hearing where stipulated. The matter was remitted for fresh consideration after hearing the dealer and examining the documents produced, without expressing any view on the merits of the assessments. en-us Mon, 24 Jun 2019 00:00:00 +0530 Sat, 06 Jul 2019 07:29:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382549 Revised assessments under the Tamil Nadu Value Added Tax Act, 2006 were set aside because the dealer had filed objections and specifically sought a personal hearing, yet no hearing was afforded and the orders did not refer to any such opportunity. The Court treated this as a denial of reasonable opportunity and noted the departmental circular requiring a personal hearing where stipulated. The matter was remitted for fresh consideration after hearing the dealer and examining the documents produced, without expressing any view on the merits of the assessments. Case-Laws VAT and Sales Tax Mon, 24 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382549