https://www.taxtmi.com/caselaws?id=414388 Section 27 of the Tamil Nadu VAT Act requires a reasonable opportunity to show cause before a revision order is passed. Because the assessee was allowed to file belated replies and the dispute also involved turnover reconciliation, the Court directed the authority to consider the replies on merits and redo the revision exercise de novo. The impugned revision and reassessment orders were set aside only to enable fresh consideration after receipt of the assessee's response, with the substantive issues left open for decision afresh in accordance with law. en-us Fri, 22 Oct 2021 00:00:00 +0530 Mon, 08 Nov 2021 06:59:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414388 Section 27 of the Tamil Nadu VAT Act requires a reasonable opportunity to show cause before a revision order is passed. Because the assessee was allowed to file belated replies and the dispute also involved turnover reconciliation, the Court directed the authority to consider the replies on merits and redo the revision exercise de novo. The impugned revision and reassessment orders were set aside only to enable fresh consideration after receipt of the assessee's response, with the substantive issues left open for decision afresh in accordance with law. Case-Laws VAT and Sales Tax Fri, 22 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414388