https://www.taxtmi.com/caselaws?id=389999 Reassessment orders under the Tamil Nadu Value Added Tax Act, 2006 were held unsustainable because the contemporaneous assessment records did not show that an effective personal hearing had been granted before completion of the reassessments. The record referred only to the proposal notice and the dealers' objections, and did not support the revenue's claim of hearing. As denial of an essential pre-decisional opportunity, the assessments were set aside and the matter was remitted for fresh orders after affording personal hearing. en-us Fri, 18 Oct 2019 00:00:00 +0530 Sat, 21 Dec 2019 10:06:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389999 Reassessment orders under the Tamil Nadu Value Added Tax Act, 2006 were held unsustainable because the contemporaneous assessment records did not show that an effective personal hearing had been granted before completion of the reassessments. The record referred only to the proposal notice and the dealers' objections, and did not support the revenue's claim of hearing. As denial of an essential pre-decisional opportunity, the assessments were set aside and the matter was remitted for fresh orders after affording personal hearing. Case-Laws VAT and Sales Tax Fri, 18 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389999