https://www.taxtmi.com/caselaws?id=410731 The court set aside the impugned assessment order due to the petitioner not being afforded a personal hearing as mandated by the Tamil Nadu Value Added Tax Act. The matter was remanded to the respondent for reevaluation, with instructions to provide a reasonable opportunity for explanation, including a personal hearing within three months. The petitioner was directed to produce relevant records during the hearing, no costs were awarded, and the Miscellaneous Petition was closed. en-us Mon, 12 Jul 2021 00:00:00 +0530 Sat, 07 Aug 2021 08:52:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410731 The court set aside the impugned assessment order due to the petitioner not being afforded a personal hearing as mandated by the Tamil Nadu Value Added Tax Act. The matter was remanded to the respondent for reevaluation, with instructions to provide a reasonable opportunity for explanation, including a personal hearing within three months. The petitioner was directed to produce relevant records during the hearing, no costs were awarded, and the Miscellaneous Petition was closed. Case-Laws VAT and Sales Tax Mon, 12 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410731