https://www.taxtmi.com/caselaws?id=408246 Revisional orders under the Tamil Nadu VAT Act were vulnerable where they were passed without a personal hearing, without independent consideration of the assessee's objections and documents, and in a manner showing predetermination based on inspection findings. The Madras HC treated these defects as a breach of the duty of a quasi-judicial authority to apply its mind fairly to the material before it. The impugned assessment and revisional orders were set aside, and the matter was remitted for fresh consideration after granting another personal hearing and allowing written submissions and additional records. en-us Fri, 19 Mar 2021 00:00:00 +0530 Fri, 04 Jun 2021 08:26:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408246 Revisional orders under the Tamil Nadu VAT Act were vulnerable where they were passed without a personal hearing, without independent consideration of the assessee's objections and documents, and in a manner showing predetermination based on inspection findings. The Madras HC treated these defects as a breach of the duty of a quasi-judicial authority to apply its mind fairly to the material before it. The impugned assessment and revisional orders were set aside, and the matter was remitted for fresh consideration after granting another personal hearing and allowing written submissions and additional records. Case-Laws VAT and Sales Tax Fri, 19 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408246