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    <title>2022 (1) TMI 386 - MADRAS HIGH COURT</title>
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    <description>The court set aside the assessment orders under the TNVAT Act for AY 2011-12 due to a violation of natural justice principles by the Assessing Officer. The court found that the petitioner&#039;s objections and requests were not adequately considered, leading to a lack of entitlement to necessary details and documents. Consequently, the court quashed the orders, remitted the matters for a fresh assessment process, and emphasized the importance of complying with natural justice principles in assessment proceedings. The Assessing Officer was directed to issue a notice for a personal appearance, provide necessary documents, and conduct a re-assessment in accordance with the law.</description>
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    <pubDate>Thu, 07 Oct 2021 00:00:00 +0530</pubDate>
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      <description>The court set aside the assessment orders under the TNVAT Act for AY 2011-12 due to a violation of natural justice principles by the Assessing Officer. The court found that the petitioner&#039;s objections and requests were not adequately considered, leading to a lack of entitlement to necessary details and documents. Consequently, the court quashed the orders, remitted the matters for a fresh assessment process, and emphasized the importance of complying with natural justice principles in assessment proceedings. The Assessing Officer was directed to issue a notice for a personal appearance, provide necessary documents, and conduct a re-assessment in accordance with the law.</description>
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