https://www.taxtmi.com/caselaws?id=441132 An adverse VAT assessment under Section 27(3)(C) was held unsustainable where the notice and defect memo relied on were not served before finalisation, and the dealer was not given an effective opportunity to respond. The Madras HC found that the order was passed without proper disclosure of the material used against the assessee and without a meaningful hearing, amounting to a breach of natural justice. The assessment order was set aside and the matter remitted for fresh consideration after furnishing the relevant particulars and hearing the dealer. en-us Wed, 05 Jul 2023 00:00:00 +0530 Thu, 03 Aug 2023 07:53:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441132 An adverse VAT assessment under Section 27(3)(C) was held unsustainable where the notice and defect memo relied on were not served before finalisation, and the dealer was not given an effective opportunity to respond. The Madras HC found that the order was passed without proper disclosure of the material used against the assessee and without a meaningful hearing, amounting to a breach of natural justice. The assessment order was set aside and the matter remitted for fresh consideration after furnishing the relevant particulars and hearing the dealer. Case-Laws VAT and Sales Tax Wed, 05 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441132