TNVAT Act: Rectification orders passed without notice are not sustainable

Styline Exports Vs Assistant Commissioner (ST)(FAC) (MADRAS High Court)

The case of Styline Exports Vs Assistant Commissioner (ST)(FAC) at the Madras High Court revolves around the issuance of assessment orders under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act). The petitioner, Styline Exports, challenged these orders on the grounds that they were issued without prior notice, rendering them unsustainable. The High Court’s decision underscores the importance of procedural fairness and adherence to statutory requirements in tax assessments.

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