https://www.taxtmi.com/caselaws?id=424446 Assessment orders passed without awaiting the assessee's reply and without clear notice of hearing were held unsustainable, because a fair adjudicatory process requires that objections be received and considered before final determination. The orders were therefore quashed and the matter remitted for fresh consideration after calling for the assessee's reply. A separate request to appoint a Joint Commissioner to examine the legality of the revision notices was rejected, as the statutory framework under the Tamil Nadu Value Added Tax Act, 2006 did not provide for the proposed arbitral mechanism; the proper course was to file objections to the notices and seek a reasoned decision on merits. en-us Tue, 14 Jun 2022 00:00:00 +0530 Fri, 01 Jul 2022 09:31:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424446 Assessment orders passed without awaiting the assessee's reply and without clear notice of hearing were held unsustainable, because a fair adjudicatory process requires that objections be received and considered before final determination. The orders were therefore quashed and the matter remitted for fresh consideration after calling for the assessee's reply. A separate request to appoint a Joint Commissioner to examine the legality of the revision notices was rejected, as the statutory framework under the Tamil Nadu Value Added Tax Act, 2006 did not provide for the proposed arbitral mechanism; the proper course was to file objections to the notices and seek a reasoned decision on merits. Case-Laws VAT and Sales Tax Tue, 14 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424446