https://www.taxtmi.com/caselaws?id=400822 Denial of a personal hearing before completion of assessment under the Tamil Nadu Value Added Tax Act, 2006 was held to breach the principles of natural justice. Although notices were issued and documents were filed, the assessee was not heard in person before the assessment order was passed. The merits of the Input Tax Credit claim were not finally decided. The assessment order was set aside and the matter was remitted for fresh assessment after granting a personal hearing and allowing supporting materials to be furnished. en-us Tue, 10 Nov 2020 00:00:00 +0530 Fri, 20 Nov 2020 12:24:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400822 Denial of a personal hearing before completion of assessment under the Tamil Nadu Value Added Tax Act, 2006 was held to breach the principles of natural justice. Although notices were issued and documents were filed, the assessee was not heard in person before the assessment order was passed. The merits of the Input Tax Credit claim were not finally decided. The assessment order was set aside and the matter was remitted for fresh assessment after granting a personal hearing and allowing supporting materials to be furnished. Case-Laws VAT and Sales Tax Tue, 10 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400822