Madras HC Quashes Notice cum order passed without hearing under TNVAT

BRT Spinners Private Limited Vs ACIT (Madras High Court) In the case of BRT Spinners Private Limited Vs ACIT, the Madras High Court has invalidated a notice that required the petitioner to discharge a tax liability without conducting a hearing on the rectification petition filed by the petitioner under Section 84 of the Tamil Nadu Value Added Tax Act, 2006. It was observed that notice is in fact an order passed by the assessing officer disposing the additional rectification petition. The petitioner challenged the ‘notice’ issued by the assessing officer as an order disposing of the...