https://www.taxtmi.com/caselaws?id=385504 Revised assessment under the Tamil Nadu Value Added Tax Act, 2006 was held procedurally defective because the dealer's reply to the revisional notice had not been received and considered before the personal hearing and finalisation of the orders. The record showed the hearing took place before receipt of the reply, and the impugned orders did not contain a clear record of any earlier hearing. The Madras High Court therefore set aside the revised assessment orders and remanded the matter for fresh assessment after granting a proper personal hearing, without examining the merits of the assessment. en-us Thu, 29 Aug 2019 00:00:00 +0530 Sat, 07 Sep 2019 06:53:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385504 Revised assessment under the Tamil Nadu Value Added Tax Act, 2006 was held procedurally defective because the dealer's reply to the revisional notice had not been received and considered before the personal hearing and finalisation of the orders. The record showed the hearing took place before receipt of the reply, and the impugned orders did not contain a clear record of any earlier hearing. The Madras High Court therefore set aside the revised assessment orders and remanded the matter for fresh assessment after granting a proper personal hearing, without examining the merits of the assessment. Case-Laws VAT and Sales Tax Thu, 29 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385504