TMI Blog2021 (5) TMI 328X X X X Extracts X X X X X X X X Extracts X X X X ..... e statutory mandate under Section 27 of the Act to afford an effective hearing prior to finalisation of assessment. The petitioner has sought some time to respond. Thereafter, notice dated 25.02.2021 was issued, to which a written reply was filed enclosing documentary evidence. It was incumbent upon the Assessing Authority to hear the petitioner thereafter which has not been done - Since no per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s taken up for final disposal even at this stage. 2. The petitioner challenges order of assessment dated 15.03.2021 for the period 2016-17 passed in terms of the Tamil Nadu Value Added Tax Act, 2006 (in short 'Act'). The Assessing Authority has proceeded on the basis that the entire contract value that is declared in the balance sheet for the relevant year ought to be brought to tax on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to finalisation of assessment. 5. In response to notice dated 27.05.2019 the petitioner had only sought some time to collect necessary records and produce the same. In fact, notice dated 27.05.2019 is itself not in a proper form insofaras the Assessing Authority extends an opportunity of personal hearing as well as filing of objections with documentary evidence within 15 days from date of rece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , been afforded, the impugned order is set aside. The petitioner will appear before the Assessing Authority on Thursday, the 6th of May, 2021 at 10.30 a.m. along with all/any materials in support of its contention, without expecting any further notice in this regard. The petitioner shall be heard either over video conference or physically as may be mutually convenient to the parties, to be intimat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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