https://www.taxtmi.com/caselaws?id=421685 Assessment orders under Section 27 of the Tamil Nadu Value Added Tax Act, 2006 were set aside because effective service of notice and a genuine personal hearing were not afforded, despite an earlier remand requiring fair procedure. In tax matters carrying civil consequences, compliance with natural justice requires a real opportunity to file a reply and produce documents before assessment. The Madras HC held that the later orders did not follow the earlier direction and could not be sustained. The matter was remanded to the Assessing Officer for fresh assessment after granting notice, hearing, and opportunity to respond. en-us Wed, 30 Mar 2022 00:00:00 +0530 Sat, 30 Apr 2022 08:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421685 Assessment orders under Section 27 of the Tamil Nadu Value Added Tax Act, 2006 were set aside because effective service of notice and a genuine personal hearing were not afforded, despite an earlier remand requiring fair procedure. In tax matters carrying civil consequences, compliance with natural justice requires a real opportunity to file a reply and produce documents before assessment. The Madras HC held that the later orders did not follow the earlier direction and could not be sustained. The matter was remanded to the Assessing Officer for fresh assessment after granting notice, hearing, and opportunity to respond. Case-Laws VAT and Sales Tax Wed, 30 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421685