https://www.taxtmi.com/caselaws?id=385931 Under the Tamil Nadu VAT Act, a revised assessment is not vitiated merely because a personal hearing was not separately fixed where the statute requires only a reasonable opportunity to show cause. The article notes that personal hearing is not mandatory under the proviso to Section 27(1) and Section 27(2), and that the assessee had been given two opportunities which were not availed. It further explains that, where an effective statutory appeal under Section 51 is available, writ jurisdiction is ordinarily not exercised in tax matters, especially when the dispute is largely factual. The petitioner is instead left to pursue the appellate remedy, with liberty to seek exclusion of writ-period delay under Section 14 of the Limitation Act. en-us Fri, 16 Aug 2019 00:00:00 +0530 Wed, 18 Sep 2019 07:47:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385931 Under the Tamil Nadu VAT Act, a revised assessment is not vitiated merely because a personal hearing was not separately fixed where the statute requires only a reasonable opportunity to show cause. The article notes that personal hearing is not mandatory under the proviso to Section 27(1) and Section 27(2), and that the assessee had been given two opportunities which were not availed. It further explains that, where an effective statutory appeal under Section 51 is available, writ jurisdiction is ordinarily not exercised in tax matters, especially when the dispute is largely factual. The petitioner is instead left to pursue the appellate remedy, with liberty to seek exclusion of writ-period delay under Section 14 of the Limitation Act. Case-Laws VAT and Sales Tax Fri, 16 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385931