https://www.taxtmi.com/caselaws?id=432067 A revisional order under Section 22(4) of the Tamil Nadu Value Added Tax Act, 2006 was found vulnerable because effective notice was not established and the record did not show that a personal hearing had been granted. The postal acknowledgement did not match the petitioner's identity or signatures, and the proceedings did not reflect compliance with the mandatory requirement of hearing. The order was therefore set aside for breach of natural justice, and the matter was remitted for de novo reconsideration after issuing notice and affording an opportunity of hearing. en-us Wed, 21 Dec 2022 00:00:00 +0530 Wed, 28 Dec 2022 08:19:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432067 A revisional order under Section 22(4) of the Tamil Nadu Value Added Tax Act, 2006 was found vulnerable because effective notice was not established and the record did not show that a personal hearing had been granted. The postal acknowledgement did not match the petitioner's identity or signatures, and the proceedings did not reflect compliance with the mandatory requirement of hearing. The order was therefore set aside for breach of natural justice, and the matter was remitted for de novo reconsideration after issuing notice and affording an opportunity of hearing. Case-Laws VAT and Sales Tax Wed, 21 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432067