https://www.taxtmi.com/caselaws?id=431850 An assessment under Section 27 of the Tamil Nadu Value Added Tax Act, 2006 must reflect consideration of the dealer's reply and compliance with the statutory requirement of a reasonable opportunity before an adverse order is passed. Where the impugned assessment does not show such consideration, the order cannot be sustained. A demand notice founded entirely on that assessment falls with it. The Madras High Court therefore set aside the assessment order and the consequential demand notice, and remitted the matter for fresh assessment after considering the dealer's reply, without entering any finding on the tax merits. en-us Thu, 15 Dec 2022 00:00:00 +0530 Fri, 23 Dec 2022 09:18:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431850 An assessment under Section 27 of the Tamil Nadu Value Added Tax Act, 2006 must reflect consideration of the dealer's reply and compliance with the statutory requirement of a reasonable opportunity before an adverse order is passed. Where the impugned assessment does not show such consideration, the order cannot be sustained. A demand notice founded entirely on that assessment falls with it. The Madras High Court therefore set aside the assessment order and the consequential demand notice, and remitted the matter for fresh assessment after considering the dealer's reply, without entering any finding on the tax merits. Case-Laws VAT and Sales Tax Thu, 15 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431850