https://www.taxtmi.com/caselaws?id=384973 In revised assessments under the Tamil Nadu Value Added Tax Act, a personal hearing must be accompanied by a reasonable opportunity to file objections; an unduly short response period can invalidate the order. The Madras High Court noted that the three-day time given in the hearing notice was insufficient on the facts, especially where the assessee had sought more time and departmental guidance indicated fifteen days as ordinarily reasonable. The revised assessment orders were therefore set aside for inadequate opportunity, and the matter was remitted for fresh consideration after receipt of objections and a proper personal hearing. en-us Fri, 16 Aug 2019 00:00:00 +0530 Wed, 28 Aug 2019 07:10:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384973 In revised assessments under the Tamil Nadu Value Added Tax Act, a personal hearing must be accompanied by a reasonable opportunity to file objections; an unduly short response period can invalidate the order. The Madras High Court noted that the three-day time given in the hearing notice was insufficient on the facts, especially where the assessee had sought more time and departmental guidance indicated fifteen days as ordinarily reasonable. The revised assessment orders were therefore set aside for inadequate opportunity, and the matter was remitted for fresh consideration after receipt of objections and a proper personal hearing. Case-Laws VAT and Sales Tax Fri, 16 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384973