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    <title>2021 (5) TMI 370 - MADRAS HIGH COURT</title>
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    <description>The court set aside the challenged assessment orders under the Tamil Nadu Value Added Tax Act, 2006 for the periods 2013-14, 2014-15, and 2015-16 due to a violation of the principles of natural justice. The court found that the officer failed to provide adequate time for submissions and did not consider the objections raised by the petitioner. The orders were quashed, and the petitioner was directed to appear before the Assessing Officer for a fresh assessment within four weeks, emphasizing adherence to Standard Operating Procedures. The case was concluded without costs.</description>
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      <description>The court set aside the challenged assessment orders under the Tamil Nadu Value Added Tax Act, 2006 for the periods 2013-14, 2014-15, and 2015-16 due to a violation of the principles of natural justice. The court found that the officer failed to provide adequate time for submissions and did not consider the objections raised by the petitioner. The orders were quashed, and the petitioner was directed to appear before the Assessing Officer for a fresh assessment within four weeks, emphasizing adherence to Standard Operating Procedures. The case was concluded without costs.</description>
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