https://www.taxtmi.com/caselaws?id=407713 An assessment under the Tamil Nadu Value Added Tax Act was set aside because the assessee was not furnished the inspection report relied on by the Enforcement Wing and the objections filed, including bank statements, were not meaningfully considered. The HC held that completing reassessment without supplying the material sought and without giving an effective opportunity to rebut it violated the principles of natural justice. The assessment was annulled and the matter remitted for fresh consideration, with directions to furnish the inspection report and afford objection and personal hearing. en-us Wed, 26 Aug 2020 00:00:00 +0530 Wed, 19 May 2021 08:39:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407713 An assessment under the Tamil Nadu Value Added Tax Act was set aside because the assessee was not furnished the inspection report relied on by the Enforcement Wing and the objections filed, including bank statements, were not meaningfully considered. The HC held that completing reassessment without supplying the material sought and without giving an effective opportunity to rebut it violated the principles of natural justice. The assessment was annulled and the matter remitted for fresh consideration, with directions to furnish the inspection report and afford objection and personal hearing. Case-Laws VAT and Sales Tax Wed, 26 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407713