https://www.taxtmi.com/caselaws?id=409102 An assessment completed without granting an effective opportunity of personal hearing under Section 27 of the Tamil Nadu Value Added Tax Act, 2006 was held to violate natural justice. The record showed that the assessee had sought additional time and faced difficulties arising from the COVID-19 pandemic, yet the order was passed without personal hearing. Since the statutory requirement of an effective opportunity includes a hearing, the assessment was set aside. Fresh assessment proceedings were directed to be initiated and completed de novo within the time fixed by the Court. en-us Thu, 17 Jun 2021 00:00:00 +0530 Tue, 29 Jun 2021 10:00:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409102 An assessment completed without granting an effective opportunity of personal hearing under Section 27 of the Tamil Nadu Value Added Tax Act, 2006 was held to violate natural justice. The record showed that the assessee had sought additional time and faced difficulties arising from the COVID-19 pandemic, yet the order was passed without personal hearing. Since the statutory requirement of an effective opportunity includes a hearing, the assessment was set aside. Fresh assessment proceedings were directed to be initiated and completed de novo within the time fixed by the Court. Case-Laws VAT and Sales Tax Thu, 17 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409102