https://www.taxtmi.com/caselaws?id=407740 Reasonable opportunity under the Tamil Nadu Value Added Tax Act, 2006 includes a personal hearing before a best judgment assessment is finalised. Even if no objection is filed to the pre-assessment notice, the assessing authority must still issue notice fixing a hearing date before completing the assessment. On the facts, uncertainty over whether the books of account were produced and meaningfully verified justified reconsideration. The assessment order was therefore set aside and the matter remanded for fresh consideration after affording reasonable opportunity, including personal hearing, to the assessee. en-us Wed, 21 Apr 2021 00:00:00 +0530 Thu, 20 May 2021 08:29:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407740 Reasonable opportunity under the Tamil Nadu Value Added Tax Act, 2006 includes a personal hearing before a best judgment assessment is finalised. Even if no objection is filed to the pre-assessment notice, the assessing authority must still issue notice fixing a hearing date before completing the assessment. On the facts, uncertainty over whether the books of account were produced and meaningfully verified justified reconsideration. The assessment order was therefore set aside and the matter remanded for fresh consideration after affording reasonable opportunity, including personal hearing, to the assessee. Case-Laws VAT and Sales Tax Wed, 21 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407740