https://www.taxtmi.com/caselaws?id=414515 An adverse refund rejection cannot stand where the authority, after calling for documents and indicating a hearing, fails to afford a real and effective opportunity before passing the order. Although personal hearing is not statutorily mandatory for refund claims under the Tamil Nadu VAT framework, fairness required the assessee to be heard once the authority chose to proceed on that basis. The impugned orders were silent on any personal hearing and could not be salvaged by later explanation. The refund rejection orders were set aside and the refund applications were remitted for reconsideration after personal hearing and an opportunity to produce documents. en-us Mon, 01 Nov 2021 00:00:00 +0530 Wed, 10 Nov 2021 07:00:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414515 An adverse refund rejection cannot stand where the authority, after calling for documents and indicating a hearing, fails to afford a real and effective opportunity before passing the order. Although personal hearing is not statutorily mandatory for refund claims under the Tamil Nadu VAT framework, fairness required the assessee to be heard once the authority chose to proceed on that basis. The impugned orders were silent on any personal hearing and could not be salvaged by later explanation. The refund rejection orders were set aside and the refund applications were remitted for reconsideration after personal hearing and an opportunity to produce documents. Case-Laws VAT and Sales Tax Mon, 01 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414515