https://www.taxtmi.com/caselaws?id=410731 Section 27 of the Tamil Nadu Value Added Tax Act, 2006 requires a reasonable opportunity before assessment, and personal hearing under Section 27(4) is mandatory. An ex parte assessment made after the assessee failed to respond to notice, without granting the required hearing, could not be sustained. The Madras HC set aside the assessment and remitted the matter for fresh assessment, directing the authority to afford reasonable opportunity, including personal hearing, and requiring the assessee to produce its records. 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 Section 27 of the Tamil Nadu Value Added Tax Act, 2006 requires a reasonable opportunity before assessment, and personal hearing under Section 27(4) is mandatory. An ex parte assessment made after the assessee failed to respond to notice, without granting the required hearing, could not be sustained. The Madras HC set aside the assessment and remitted the matter for fresh assessment, directing the authority to afford reasonable opportunity, including personal hearing, and requiring the assessee to produce its records. Case-Laws VAT and Sales Tax Mon, 12 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410731