In a recent Judgement, the Madras High Court ( HC ) held that failure to allow the assessee invalidates the assessment order.
M/s.PHA India Pvt. Ltd., the petitioner challenged the assessment orders passed by the first respondent under the Tamil Nadu Value Added Tax Act, 2006 (TN VAT Act) on the ground of violation of principles of natural justice.
The petitioner contended that the reopening of the assessments under section 27 of the TN VAT Act, 2006 which culminated in the impugned Assessment Orders are barred by law of limitation. Further stated that they did not receive the Show Cause Notice issued by the respondents before the passing of the impugned orders to enable them to send a detailed reply.
Source: taxscan.in
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