https://www.taxtmi.com/caselaws?id=384974 A revised assessment under Section 27(1)(a) of the Tamil Nadu Value Added Tax Act, 2006 must be preceded by a reasonable opportunity to show cause. The assessment was set aside because the record showed one revisional notice had been served and replied to, yet the authority wrongly proceeded as if no reply had been filed to either notice. Fairness required service of the second notice and consideration of the existing reply before any fresh revised assessment. The matter was remitted to the assessing authority to issue the second notice, grant time for response, and pass a fresh order. en-us Mon, 19 Aug 2019 00:00:00 +0530 Wed, 28 Aug 2019 07:10:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384974 A revised assessment under Section 27(1)(a) of the Tamil Nadu Value Added Tax Act, 2006 must be preceded by a reasonable opportunity to show cause. The assessment was set aside because the record showed one revisional notice had been served and replied to, yet the authority wrongly proceeded as if no reply had been filed to either notice. Fairness required service of the second notice and consideration of the existing reply before any fresh revised assessment. The matter was remitted to the assessing authority to issue the second notice, grant time for response, and pass a fresh order. Case-Laws VAT and Sales Tax Mon, 19 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384974