https://www.taxtmi.com/caselaws?id=402105 Reassessment orders under the Tamil Nadu Value Added Tax Act were found unsustainable where the dealer's replies to the assessment notices were shown as sent and received, yet the orders did not reflect any consideration of those replies. The record also showed that no personal hearing was granted before finalisation. In tax proceedings, an adverse assessment made without considering the assessee's response and without affording a hearing breaches natural justice and cannot stand. The orders were quashed and the matter was directed for fresh consideration after giving the petitioner an opportunity and personal hearing. en-us Tue, 01 Dec 2020 00:00:00 +0530 Thu, 24 Dec 2020 10:22:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402105 Reassessment orders under the Tamil Nadu Value Added Tax Act were found unsustainable where the dealer's replies to the assessment notices were shown as sent and received, yet the orders did not reflect any consideration of those replies. The record also showed that no personal hearing was granted before finalisation. In tax proceedings, an adverse assessment made without considering the assessee's response and without affording a hearing breaches natural justice and cannot stand. The orders were quashed and the matter was directed for fresh consideration after giving the petitioner an opportunity and personal hearing. Case-Laws VAT and Sales Tax Tue, 01 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402105