2021 (8) TMI 1258 - HC - VAT and Sales Tax

Seeking rectification of the alleged error apparent on the face of assessment - no personal hearing afforded to the petitioner prior to passing of the impugned intimation - violation of principles of natural justice - HELD THAT - Since the point involved is short and relates to whether the turnover reported of a sum of ₹ 27,11,740/- was correct or erroneous, let the petitioner be heard on Wednesday the 25th of August, 2021 by the Assessing Officer and orders passed within a period of four (4) weeks thereafter. List on 27.09.2021 for production of orders.

Summary

The High Court of Madras directed a personal hearing for the petitioner regarding an alleged error in a tax assessment under the Tamil Nadu Value Added Tax Act. The petitioner is to be heard on August 25, 2021, and orders are to be passed within four weeks. The case is listed for the production of orders on September 27, 2021.