https://www.taxtmi.com/caselaws?id=385243 The court set aside the impugned Assessment Orders for the assessment years 2013-14 and 2014-15 under the TNVAT Act, due to the imposition of a 100% penalty under Section 27(4) without providing the writ petitioner an opportunity to show cause. The court emphasized the necessity of affording a reasonable opportunity to contest the penalty before its imposition. The writ petitioner was granted a personal hearing to address objections, with instructions for the respondent to reconsider objections, conduct a fresh assessment, and issue revised Assessment Orders promptly if additional objections were submitted. en-us Tue, 20 Aug 2019 00:00:00 +0530 Mon, 02 Sep 2019 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385243 The court set aside the impugned Assessment Orders for the assessment years 2013-14 and 2014-15 under the TNVAT Act, due to the imposition of a 100% penalty under Section 27(4) without providing the writ petitioner an opportunity to show cause. The court emphasized the necessity of affording a reasonable opportunity to contest the penalty before its imposition. The writ petitioner was granted a personal hearing to address objections, with instructions for the respondent to reconsider objections, conduct a fresh assessment, and issue revised Assessment Orders promptly if additional objections were submitted. Case-Laws VAT and Sales Tax Tue, 20 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385243