https://www.taxtmi.com/caselaws?id=394236 The High Court of Madras set aside impugned assessments under the Tamil Nadu Value Added Tax Act, 2006 for the periods 2014-15 and 2015-16 due to mismatch of transactions and lack of personal hearing. The court directed re-assessment in line with Circular No. 3 of 2019 after granting the petitioner a hearing. Emphasizing due process and adherence to legal precedents, the court disposed of the Writ Petitions without costs, highlighting the significance of fair procedures and consideration of relevant legal guidance in tax assessments. en-us Fri, 13 Mar 2020 00:00:00 +0530 Sat, 04 Apr 2020 14:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394236 The High Court of Madras set aside impugned assessments under the Tamil Nadu Value Added Tax Act, 2006 for the periods 2014-15 and 2015-16 due to mismatch of transactions and lack of personal hearing. The court directed re-assessment in line with Circular No. 3 of 2019 after granting the petitioner a hearing. Emphasizing due process and adherence to legal precedents, the court disposed of the Writ Petitions without costs, highlighting the significance of fair procedures and consideration of relevant legal guidance in tax assessments. Case-Laws VAT and Sales Tax Fri, 13 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394236