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2019 (6) TMI 1312 - HC - VAT and Sales TaxDeemed assessment - initiation of proceedings for making assessment on best judgment method - Section 22(4) of TNVAT Act - reassessment under Section 22(6) of TNVAT Act - HELD THAT:- Leaving this question as to whether personal hearing is imperative for a revision under Section 22(6) of TNVAT Act open, considering the peculiar facts and circumstances of this case, this Court held that impugned assessment order dated 27.02.2017 as well as the order passed in the revision being order dated 29.04.2019 are set aside - petition disposed off.
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