https://www.taxtmi.com/caselaws?id=417199 Under the Tamil Nadu Value Added Tax Act, reassessment under Section 27 was upheld where notices for personal hearing and objections showed reasonable opportunity, because personal hearing is not mandatory if a fair chance to respond is given. The alleged input tax credit mismatch was not a ground for interference where the reassessment records showed verification based on available records and departmental data. In fiscal matters, the alternate remedy rule applies with greater rigour, and where a statutory appeal under Section 51 is available, writ interference under Article 226 is not warranted absent a recognised exception such as a clear breach of natural justice. The challenge was therefore unsuccessful. en-us Mon, 03 Jan 2022 00:00:00 +0530 Wed, 27 Apr 2022 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417199 Under the Tamil Nadu Value Added Tax Act, reassessment under Section 27 was upheld where notices for personal hearing and objections showed reasonable opportunity, because personal hearing is not mandatory if a fair chance to respond is given. The alleged input tax credit mismatch was not a ground for interference where the reassessment records showed verification based on available records and departmental data. In fiscal matters, the alternate remedy rule applies with greater rigour, and where a statutory appeal under Section 51 is available, writ interference under Article 226 is not warranted absent a recognised exception such as a clear breach of natural justice. The challenge was therefore unsuccessful. Case-Laws VAT and Sales Tax Mon, 03 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417199