https://www.taxtmi.com/caselaws?id=413380 A reassessment under the Tamil Nadu Value Added Tax Act was set aside because the assessing authority did not issue a proper show cause notice before finalising the demand. A summons calling for documents and attendance for hearing was held insufficient, as it did not set out the proposed basis of reassessment, the escaped turnover, or the tax proposed to be levied. The court treated compliance with the statutory notice-and-hearing procedure, as earlier directed, as mandatory. The reassessment order was quashed and the matter remitted for issuance of a proper notice, reply, hearing, and fresh order in accordance with law. en-us Mon, 23 Aug 2021 00:00:00 +0530 Wed, 02 Mar 2022 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413380 A reassessment under the Tamil Nadu Value Added Tax Act was set aside because the assessing authority did not issue a proper show cause notice before finalising the demand. A summons calling for documents and attendance for hearing was held insufficient, as it did not set out the proposed basis of reassessment, the escaped turnover, or the tax proposed to be levied. The court treated compliance with the statutory notice-and-hearing procedure, as earlier directed, as mandatory. The reassessment order was quashed and the matter remitted for issuance of a proper notice, reply, hearing, and fresh order in accordance with law. Case-Laws VAT and Sales Tax Mon, 23 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413380