https://www.taxtmi.com/caselaws?id=385295 Prior service of revisional notice and a reasonable opportunity to file objections were mandatory before revising assessment under Section 27 of the Tamil Nadu Value Added Tax Act, 2006. The Court found that the notices had not been served on the dealer, but on a different concern, and that this defect was not cured by the assessee's advance tax payments. The assessment orders were therefore set aside for breach of natural justice, and the matter was remitted for fresh revised assessment after proper service of notice and consideration of objections. en-us Wed, 21 Aug 2019 00:00:00 +0530 Tue, 03 Sep 2019 08:05:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385295 Prior service of revisional notice and a reasonable opportunity to file objections were mandatory before revising assessment under Section 27 of the Tamil Nadu Value Added Tax Act, 2006. The Court found that the notices had not been served on the dealer, but on a different concern, and that this defect was not cured by the assessee's advance tax payments. The assessment orders were therefore set aside for breach of natural justice, and the matter was remitted for fresh revised assessment after proper service of notice and consideration of objections. Case-Laws VAT and Sales Tax Wed, 21 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385295