https://www.taxtmi.com/caselaws?id=289703 The court set aside the impugned order due to the lack of opportunity for personal hearing before passing the order under Section 22(4) of TNVAT Act. Emphasizing the necessity of providing a reasonable opportunity to be heard, the court directed the respondent to issue a fresh notice, grant a fair hearing, and make a decision within eight weeks. The decision highlighted the significance of procedural fairness in administrative actions, without delving into the substantive merits of the case. en-us Thu, 27 Jun 2019 00:00:00 +0530 Mon, 17 Aug 2020 07:35:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289703 The court set aside the impugned order due to the lack of opportunity for personal hearing before passing the order under Section 22(4) of TNVAT Act. Emphasizing the necessity of providing a reasonable opportunity to be heard, the court directed the respondent to issue a fresh notice, grant a fair hearing, and make a decision within eight weeks. The decision highlighted the significance of procedural fairness in administrative actions, without delving into the substantive merits of the case. Case-Laws VAT and Sales Tax Thu, 27 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289703