Assessment order passed without affording personal hearing is liable to be quashed

PHA India Pvt. Ltd. Vs Assessment Commssioner (ST) (Madras High Court)

Madras High Court held that it is seen from the impugned assessment order that no personal hearing has been afforded to the petitioner. Accordingly, the impugned assessment order is quashed on the ground of violation of principles of natural justice.

Facts- The contention of the petitioner is that the reopening of the assessments u/s. 27 of the TNVAT Act, 2006 which culminated in the impugned Assessment Orders are barred by law of

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