https://www.taxtmi.com/caselaws?id=382550 Revised assessment orders under Section 27 of the Tamil Nadu Value Added Tax Act, 2006 were found vulnerable because the orders did not record grant of personal hearing despite objections having been considered. The court treated the requirement of a reasonable opportunity, including intimation and actual affording of personal hearing under the governing circular, as mandatory. The counter affidavit could not cure the absence of any reference in the orders themselves. The assessment orders were set aside for denial of personal hearing and the matter was remitted for fresh assessment after granting that hearing. en-us Tue, 25 Jun 2019 00:00:00 +0530 Sat, 06 Jul 2019 07:30:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382550 Revised assessment orders under Section 27 of the Tamil Nadu Value Added Tax Act, 2006 were found vulnerable because the orders did not record grant of personal hearing despite objections having been considered. The court treated the requirement of a reasonable opportunity, including intimation and actual affording of personal hearing under the governing circular, as mandatory. The counter affidavit could not cure the absence of any reference in the orders themselves. The assessment orders were set aside for denial of personal hearing and the matter was remitted for fresh assessment after granting that hearing. Case-Laws VAT and Sales Tax Tue, 25 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382550