https://www.taxtmi.com/caselaws?id=385243 Revised assessment orders imposing penalty under Section 27(4) of the Tamil Nadu Value Added Tax Act, 2006 were unsustainable because the record did not show a reasonable opportunity to show cause before penalty was levied. The proviso to Section 27(4) required such an opportunity, and the absence of notice and personal hearing vitiated the penalty orders. The Madras HC therefore set aside the revised assessment orders and directed reconsideration after personal hearing. 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 Revised assessment orders imposing penalty under Section 27(4) of the Tamil Nadu Value Added Tax Act, 2006 were unsustainable because the record did not show a reasonable opportunity to show cause before penalty was levied. The proviso to Section 27(4) required such an opportunity, and the absence of notice and personal hearing vitiated the penalty orders. The Madras HC therefore set aside the revised assessment orders and directed reconsideration after personal hearing. Case-Laws VAT and Sales Tax Tue, 20 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385243