https://www.taxtmi.com/caselaws?id=407449 An assessment under the Tamil Nadu Value Added Tax Act, 2006 was unsustainable because the assessee was not given an effective personal hearing before finalisation. Section 27 required an opportunity of hearing before final assessment, and the notice procedure did not satisfy that safeguard. Although the transaction classification involved factual examination, the decisive defect was that the assessee sought time, filed a written reply with supporting material, and still received no hearing. The resulting breach of natural justice vitiated the assessment, which was set aside and remanded for fresh assessment after compliance with the hearing requirement. en-us Thu, 22 Apr 2021 00:00:00 +0530 Tue, 11 May 2021 08:37:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407449 An assessment under the Tamil Nadu Value Added Tax Act, 2006 was unsustainable because the assessee was not given an effective personal hearing before finalisation. Section 27 required an opportunity of hearing before final assessment, and the notice procedure did not satisfy that safeguard. Although the transaction classification involved factual examination, the decisive defect was that the assessee sought time, filed a written reply with supporting material, and still received no hearing. The resulting breach of natural justice vitiated the assessment, which was set aside and remanded for fresh assessment after compliance with the hearing requirement. Case-Laws VAT and Sales Tax Thu, 22 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407449