https://www.taxtmi.com/caselaws?id=294299 Revision orders under the Tamil Nadu Value Added Tax Act, 2006 were quashed because the authority failed to grant a personal hearing after receiving objections, contrary to the show-cause notices and Circular No. 7/2014 requiring a reasonable opportunity of hearing before finalising revision proposals. The breach of natural justice rendered the orders unsustainable, and the matters were remanded for fresh consideration with a personal hearing. The Court did not examine the merits of the assessment and left those issues open. en-us Tue, 28 Oct 2014 00:00:00 +0530 Sun, 04 Apr 2021 14:53:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294299 Revision orders under the Tamil Nadu Value Added Tax Act, 2006 were quashed because the authority failed to grant a personal hearing after receiving objections, contrary to the show-cause notices and Circular No. 7/2014 requiring a reasonable opportunity of hearing before finalising revision proposals. The breach of natural justice rendered the orders unsustainable, and the matters were remanded for fresh consideration with a personal hearing. The Court did not examine the merits of the assessment and left those issues open. Case-Laws VAT and Sales Tax Tue, 28 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294299