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of <h1>High Court sets aside assessment order for lack of notice under Tamil Nadu Sales Tax Act. Fresh notice required.</h1> <h3>M/s. CIBI SAGO FACTORY Versus THE ASSISTANT COMMISSIONER (CT)</h3> M/s. CIBI SAGO FACTORY Versus THE ASSISTANT COMMISSIONER (CT) - TMI The High Court of Madras set aside the assessment order dated 31.05.2012 for not issuing a prior notice to the petitioner as required by Rule 52 of the Tamil Nadu General Sales Tax Act, 1959. The respondent was directed to issue a fresh notice, receive objections, and provide a personal hearing before passing a new assessment order. The writ petition was ordered accordingly with no costs.
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