https://www.taxtmi.com/caselaws?id=414386 A revision order under the Tamil Nadu Value Added Tax Act was set aside because no prior notice or reasonable opportunity to show cause had been given before action was taken. The court applied the common proviso to Section 27, which requires such opportunity before passing an order against the dealer. That breach of the statutory safeguard vitiated the impugned order, and the matter was directed to be reconsidered afresh after giving the required opportunity. The merits of the revision were not examined. en-us Wed, 20 Oct 2021 00:00:00 +0530 Mon, 08 Nov 2021 06:59:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414386 A revision order under the Tamil Nadu Value Added Tax Act was set aside because no prior notice or reasonable opportunity to show cause had been given before action was taken. The court applied the common proviso to Section 27, which requires such opportunity before passing an order against the dealer. That breach of the statutory safeguard vitiated the impugned order, and the matter was directed to be reconsidered afresh after giving the required opportunity. The merits of the revision were not examined. Case-Laws VAT and Sales Tax Wed, 20 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414386