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2019 (8) TMI 666 - HC - VAT and Sales TaxValidity of revised assessment order - deemed assessment - reasonable opportunity to show cause not provided - proviso to Section 27(2) of TNVAT Act - HELD THAT:- Unfortunately, in the files of the Department there is no notice or nothing has been mentioned about the personal hearing though the aforesaid copies of revisional notices dated 07.04.2017 and 31.01.2018 wherein opportunity of personal hearing has been granted form part of the files. Therefore, this Court is of the considered view that the ideal way to put an end to this controversy is to afford a personal hearing opportunity to the writ petitioner and direct the respondent to redo the revised assessment. Petition allowed by way of remand.
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