https://www.taxtmi.com/caselaws?id=456327 Under Section 48A of the Tamil Nadu VAT Act and Rule 12A of the Rules, an application for clarification on tax rate cannot be rejected without giving the applicant a reasonable opportunity of being heard and recording reasons for rejection. The Madras HC found that the clarification order had been passed without affording a personal hearing and without following the prescribed procedure, amounting to a violation of natural justice. The impugned order was therefore set aside, and the matter was remitted for fresh consideration after granting the petitioner a personal hearing. en-us Tue, 29 Sep 2015 00:00:00 +0530 Tue, 16 Jul 2024 21:04:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456327 Under Section 48A of the Tamil Nadu VAT Act and Rule 12A of the Rules, an application for clarification on tax rate cannot be rejected without giving the applicant a reasonable opportunity of being heard and recording reasons for rejection. The Madras HC found that the clarification order had been passed without affording a personal hearing and without following the prescribed procedure, amounting to a violation of natural justice. The impugned order was therefore set aside, and the matter was remitted for fresh consideration after granting the petitioner a personal hearing. Case-Laws VAT and Sales Tax Tue, 29 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456327