https://www.taxtmi.com/caselaws?id=385930 A revised assessment based on escaped turnover was treated as an assessment under Section 27(1) of the Tamil Nadu Value Added Tax Act, 2006, not a best judgment assessment under Section 22(4). On that basis, the statute required only a reasonable opportunity to show cause, and personal hearing was not mandatory. In fiscal matters, the writ petition was not entertained because an efficacious statutory appeal remedy was available and no exceptional ground was shown. The time spent in writ proceedings was directed to be excluded while computing limitation for the appeal, preserving the assessee's right to pursue the appellate remedy. en-us Thu, 01 Aug 2019 00:00:00 +0530 Wed, 18 Sep 2019 07:47:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385930 A revised assessment based on escaped turnover was treated as an assessment under Section 27(1) of the Tamil Nadu Value Added Tax Act, 2006, not a best judgment assessment under Section 22(4). On that basis, the statute required only a reasonable opportunity to show cause, and personal hearing was not mandatory. In fiscal matters, the writ petition was not entertained because an efficacious statutory appeal remedy was available and no exceptional ground was shown. The time spent in writ proceedings was directed to be excluded while computing limitation for the appeal, preserving the assessee's right to pursue the appellate remedy. Case-Laws VAT and Sales Tax Thu, 01 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385930