https://www.taxtmi.com/caselaws?id=300226 Non-compliance with the mandatory requirement of granting a personal hearing under Section 22(4) of the Tamil Nadu Value Added Tax Act vitiates the assessment process. Where the assessee was not afforded a hearing before the assessment order was passed, the defect was treated as going to the root of procedural fairness, and the assessment order could not be sustained. The impugned order was therefore set aside and the matter remitted for fresh consideration after giving due opportunity of personal hearing. en-us Tue, 27 Mar 2018 00:00:00 +0530 Tue, 18 Jan 2022 08:36:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300226 Non-compliance with the mandatory requirement of granting a personal hearing under Section 22(4) of the Tamil Nadu Value Added Tax Act vitiates the assessment process. Where the assessee was not afforded a hearing before the assessment order was passed, the defect was treated as going to the root of procedural fairness, and the assessment order could not be sustained. The impugned order was therefore set aside and the matter remitted for fresh consideration after giving due opportunity of personal hearing. Case-Laws VAT and Sales Tax Tue, 27 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300226