https://www.taxtmi.com/caselaws?id=409849 Section 27 of the Tamil Nadu Value Added Tax Act, 2006 requires a reasonable opportunity of hearing, and section 27(4) makes personal hearing mandatory before a fresh assessment is finalised. As no personal hearing was afforded after remand, the revised assessment was found to be in breach of natural justice and could not be sustained. The impugned order was set aside and the matter was remanded for fresh consideration after granting reasonable opportunity, including personal hearing. en-us Fri, 16 Apr 2021 00:00:00 +0530 Sat, 17 Jul 2021 07:29:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409849 Section 27 of the Tamil Nadu Value Added Tax Act, 2006 requires a reasonable opportunity of hearing, and section 27(4) makes personal hearing mandatory before a fresh assessment is finalised. As no personal hearing was afforded after remand, the revised assessment was found to be in breach of natural justice and could not be sustained. The impugned order was set aside and the matter was remanded for fresh consideration after granting reasonable opportunity, including personal hearing. Case-Laws VAT and Sales Tax Fri, 16 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409849