https://www.taxtmi.com/caselaws?id=383197 The Court set aside the revised Assessment Order under the TNVAT Act due to the failure to grant a personal hearing to the petitioner. Emphasizing the importance of procedural fairness, the Court directed a fresh personal hearing to be conducted within four weeks, where the respondent would reconsider all objections raised by the petitioner. The Court's decision focused solely on the lack of a personal hearing, without delving into the merits of the case, highlighting the significance of allowing the petitioner to explain discrepancies and present their case effectively. en-us Wed, 10 Jul 2019 00:00:00 +0530 Fri, 19 Jul 2019 07:41:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383197 The Court set aside the revised Assessment Order under the TNVAT Act due to the failure to grant a personal hearing to the petitioner. Emphasizing the importance of procedural fairness, the Court directed a fresh personal hearing to be conducted within four weeks, where the respondent would reconsider all objections raised by the petitioner. The Court's decision focused solely on the lack of a personal hearing, without delving into the merits of the case, highlighting the significance of allowing the petitioner to explain discrepancies and present their case effectively. Case-Laws VAT and Sales Tax Wed, 10 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383197