https://www.taxtmi.com/caselaws?id=406020 Section 27 of the Tamil Nadu Value Added Tax Act, 2006 was held to require a formal personal hearing notice before revision of a deemed assessment. Informal discussion with the assessing authority was not a substitute for such notice, and the absence of an independent hearing notice amounted to non-compliance with natural justice. The Court also noted that the dispute over the actual use of furnace oil and LSHS oil required fresh examination and inspection. The revision orders were therefore quashed, and the matter was remitted to the assessing authority for fresh orders after issuing a pre-revision notice and affording personal hearing, with all contentions kept open. en-us Wed, 24 Mar 2021 00:00:00 +0530 Mon, 28 Oct 2024 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406020 Section 27 of the Tamil Nadu Value Added Tax Act, 2006 was held to require a formal personal hearing notice before revision of a deemed assessment. Informal discussion with the assessing authority was not a substitute for such notice, and the absence of an independent hearing notice amounted to non-compliance with natural justice. The Court also noted that the dispute over the actual use of furnace oil and LSHS oil required fresh examination and inspection. The revision orders were therefore quashed, and the matter was remitted to the assessing authority for fresh orders after issuing a pre-revision notice and affording personal hearing, with all contentions kept open. Case-Laws VAT / Sales Tax Wed, 24 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406020