Reasonable Opportunity of being heard to dealer must prior to framing Assessment Order: HC

Sham Interiors Vs Assistant Commercial Tax Officer (Madras High Court) The proviso to Section 24(3) of Puducherry Value Added Tax Act, 2007 specifically requires that the dealer be afforded reasonable opportunity of being heard prior to framing of an assessment. Such reasonable opportunity, Courts have been consistently held, must include an opportunity of personal hearing. Admittedly, in the present case, the petitioner has not been heard personally prior to the impugned orders having been passed. For the aforesaid reason, the impugned orders dated 18.01.2021 are set aside. The petitioner wil...