https://www.taxtmi.com/caselaws?id=289703 An assessment order under Section 22(4) of the Tamil Nadu Value Added Tax Act, 2006 is vulnerable where the dealer is not given the reasonable opportunity of being heard required by the proviso. The record did not establish due service of the notice allegedly issued, and the chronology in the order made the claimed hearing doubtful. On that basis, the court found that the requirement of personal hearing was not satisfied and the impugned order was set aside for breach of the statutory proviso. 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 An assessment order under Section 22(4) of the Tamil Nadu Value Added Tax Act, 2006 is vulnerable where the dealer is not given the reasonable opportunity of being heard required by the proviso. The record did not establish due service of the notice allegedly issued, and the chronology in the order made the claimed hearing doubtful. On that basis, the court found that the requirement of personal hearing was not satisfied and the impugned order was set aside for breach of the statutory proviso. Case-Laws VAT and Sales Tax Thu, 27 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289703