https://www.taxtmi.com/caselaws?id=407378 Section 27 of the Tamil Nadu Value Added Tax Act, 2006 requires a reasonable opportunity of being heard, including personal hearing, before assessment is completed. Because the assessee was not granted that hearing and the record did not justify denial of the opportunity, the assessment order could not be sustained. The order was therefore set aside and the matter remanded for fresh consideration after affording reasonable opportunity and personal hearing. en-us Thu, 08 Apr 2021 00:00:00 +0530 Sat, 08 May 2021 08:19:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407378 Section 27 of the Tamil Nadu Value Added Tax Act, 2006 requires a reasonable opportunity of being heard, including personal hearing, before assessment is completed. Because the assessee was not granted that hearing and the record did not justify denial of the opportunity, the assessment order could not be sustained. The order was therefore set aside and the matter remanded for fresh consideration after affording reasonable opportunity and personal hearing. Case-Laws VAT and Sales Tax Thu, 08 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407378