https://www.taxtmi.com/caselaws?id=419317 An order fixing compounding fee under the Tamil Nadu Value Added Tax Act was held unsustainable where the assessee's reply to the second notice was received but not meaningfully considered, and the record did not show an effective opportunity of hearing. The court found that an adjudicatory order imposing fiscal liability must reflect application of mind to the reply and supporting materials; failure to do so vitiates the order. The impugned order was set aside and the matter was remitted for fresh consideration after personal hearing. en-us Fri, 18 Feb 2022 00:00:00 +0530 Wed, 09 Mar 2022 08:28:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419317 An order fixing compounding fee under the Tamil Nadu Value Added Tax Act was held unsustainable where the assessee's reply to the second notice was received but not meaningfully considered, and the record did not show an effective opportunity of hearing. The court found that an adjudicatory order imposing fiscal liability must reflect application of mind to the reply and supporting materials; failure to do so vitiates the order. The impugned order was set aside and the matter was remitted for fresh consideration after personal hearing. Case-Laws VAT and Sales Tax Fri, 18 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419317