https://www.taxtmi.com/caselaws?id=299122 An intimation on a rectification application under the Tamil Nadu Value Added Tax Act could not be sustained without first granting a personal hearing where the request involved a dispute on the correctness of reported turnover. The court held that, in such circumstances, procedural fairness required the assessing authority to hear the affected party before deciding the rectification request. The matter was therefore remitted for a personal hearing and fresh orders. en-us Wed, 18 Aug 2021 00:00:00 +0530 Fri, 03 Dec 2021 18:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299122 An intimation on a rectification application under the Tamil Nadu Value Added Tax Act could not be sustained without first granting a personal hearing where the request involved a dispute on the correctness of reported turnover. The court held that, in such circumstances, procedural fairness required the assessing authority to hear the affected party before deciding the rectification request. The matter was therefore remitted for a personal hearing and fresh orders. Case-Laws VAT and Sales Tax Wed, 18 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299122