https://www.taxtmi.com/caselaws?id=406756 Assessment and penalty orders were vitiated because the assessee was not granted a personal hearing before they were passed. The court held that the assessing authority remained bound to fix a hearing date and communicate it, even where no objection had been filed to the pre-assessment notice. As the orders did not show that such an opportunity was afforded, they were set aside. The turnover threshold argument under Section 3(1)(b) of the Tamil Nadu Value Added Tax Act, 2006 was noted, but the decisive ground was breach of natural justice. The matters were remanded for fresh consideration after granting personal hearing. en-us Wed, 07 Apr 2021 00:00:00 +0530 Thu, 22 Apr 2021 08:49:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406756 Assessment and penalty orders were vitiated because the assessee was not granted a personal hearing before they were passed. The court held that the assessing authority remained bound to fix a hearing date and communicate it, even where no objection had been filed to the pre-assessment notice. As the orders did not show that such an opportunity was afforded, they were set aside. The turnover threshold argument under Section 3(1)(b) of the Tamil Nadu Value Added Tax Act, 2006 was noted, but the decisive ground was breach of natural justice. The matters were remanded for fresh consideration after granting personal hearing. Case-Laws VAT and Sales Tax Wed, 07 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406756