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VAT - Highlights / Catch Notes

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Principles of natural justice(NJP) - validity of assessment ...


Court Invalidates TNVAT Assessment Orders for Lack of Notice, Violating Natural Justice Principles; Orders Reassessment with Proper Notice.

June 26, 2019

Case Laws     VAT and Sales Tax     HC

Principles of natural justice(NJP) - validity of assessment order without notice - it cannot be gainsaid that it is not necessary to give notice and opportunity to the assessee before making an assessment under TNVAT Act particularly when there has only been deemed assessment - impugned orders deserve to be set aside solely on the ground of violation of NJP to redo the assessments after notice

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