https://www.taxtmi.com/caselaws?id=293465 An assessment order enhancing tax demand and reversing input tax credit could not be sustained where the record did not show issue of notice or compliance with the statutory requirement of personal hearing under Section 84 of the Tamil Nadu Value Added Tax Act, 2006. The court held that enhancement without notice and hearing breaches both the statutory mandate and the principles of natural justice, particularly where no speaking order shows such compliance. The assessment was set aside and the matter remitted for fresh disposal after granting an opportunity of personal hearing. en-us Wed, 29 Apr 2015 00:00:00 +0530 Thu, 11 Feb 2021 20:27:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293465 An assessment order enhancing tax demand and reversing input tax credit could not be sustained where the record did not show issue of notice or compliance with the statutory requirement of personal hearing under Section 84 of the Tamil Nadu Value Added Tax Act, 2006. The court held that enhancement without notice and hearing breaches both the statutory mandate and the principles of natural justice, particularly where no speaking order shows such compliance. The assessment was set aside and the matter remitted for fresh disposal after granting an opportunity of personal hearing. Case-Laws VAT and Sales Tax Wed, 29 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293465