https://www.taxtmi.com/caselaws?id=415163 Revisional orders under Section 27 of the Tamil Nadu Value Added Tax Act, 2006 require a reasonable opportunity to show cause, and the dealer's objections to pre-revision notices must be considered in the decision-making process. Where the impugned orders do not refer to the replies or otherwise show that the objections were examined and dealt with, the orders are unsustainable. A counter-affidavit cannot cure the omission in the orders themselves. The revisional orders were therefore set aside for non-consideration of the dealer's objections, and the matter was directed to be reconsidered afresh. en-us Wed, 24 Nov 2021 00:00:00 +0530 Mon, 29 Nov 2021 08:57:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415163 Revisional orders under Section 27 of the Tamil Nadu Value Added Tax Act, 2006 require a reasonable opportunity to show cause, and the dealer's objections to pre-revision notices must be considered in the decision-making process. Where the impugned orders do not refer to the replies or otherwise show that the objections were examined and dealt with, the orders are unsustainable. A counter-affidavit cannot cure the omission in the orders themselves. The revisional orders were therefore set aside for non-consideration of the dealer's objections, and the matter was directed to be reconsidered afresh. Case-Laws VAT and Sales Tax Wed, 24 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415163