https://www.taxtmi.com/caselaws?id=384010 Revised assessment orders under Section 22(4) of the Tamil Nadu Value Added Tax Act, 2006 were set aside because the dealer was not afforded a proper personal hearing before finalisation of the revision. The proviso to Section 22(4) requires a reasonable opportunity of being heard, and although the revisional notice invited objections and referred to a personal hearing, the Court held that a further communication fixing the date, time and venue of hearing would have been appropriate on the facts. The matter was remitted for fresh revision after granting a personal hearing; no finding was recorded on the merits of the assessments. en-us Thu, 25 Jul 2019 00:00:00 +0530 Mon, 05 Aug 2019 07:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384010 Revised assessment orders under Section 22(4) of the Tamil Nadu Value Added Tax Act, 2006 were set aside because the dealer was not afforded a proper personal hearing before finalisation of the revision. The proviso to Section 22(4) requires a reasonable opportunity of being heard, and although the revisional notice invited objections and referred to a personal hearing, the Court held that a further communication fixing the date, time and venue of hearing would have been appropriate on the facts. The matter was remitted for fresh revision after granting a personal hearing; no finding was recorded on the merits of the assessments. Case-Laws VAT and Sales Tax Thu, 25 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384010