https://www.taxtmi.com/caselaws?id=440897 An assessment order under the Tamil Nadu Value Added Tax regime was set aside because the assessee was not given a personal hearing or a full opportunity to file objections on merits. The Court applied the principle that an order passed without reasonable opportunity and effective participation offends natural justice, and therefore cannot stand. The matter was remanded to the assessing authority for fresh consideration after granting a personal hearing and allowing all objections available in law to be raised. en-us Tue, 04 Jul 2023 00:00:00 +0530 Sat, 29 Jul 2023 08:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440897 An assessment order under the Tamil Nadu Value Added Tax regime was set aside because the assessee was not given a personal hearing or a full opportunity to file objections on merits. The Court applied the principle that an order passed without reasonable opportunity and effective participation offends natural justice, and therefore cannot stand. The matter was remanded to the assessing authority for fresh consideration after granting a personal hearing and allowing all objections available in law to be raised. Case-Laws VAT and Sales Tax Tue, 04 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440897