https://www.taxtmi.com/caselaws?id=127839 Reassessment under an extended limitation period requires lawful approval supported by recorded reasons and a reasonable opportunity of hearing to the affected dealer; a non-speaking sanction order is invalid and the consequent notice cannot survive. A writ challenge is maintainable where the objection goes to jurisdiction and the legality of the reopening itself, despite an alternative remedy. Reopening cannot rest on a mere change of opinion, and the pre-amendment definitions of dealer, importer and manufacturer did not justify taxing the turnover of broken glass on the facts stated; the amended definition of manufacturer was not retrospective for the year in issue. en-us Fri, 13 Jul 2007 00:00:00 +0530 Thu, 01 Jan 2015 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127839 Reassessment under an extended limitation period requires lawful approval supported by recorded reasons and a reasonable opportunity of hearing to the affected dealer; a non-speaking sanction order is invalid and the consequent notice cannot survive. A writ challenge is maintainable where the objection goes to jurisdiction and the legality of the reopening itself, despite an alternative remedy. Reopening cannot rest on a mere change of opinion, and the pre-amendment definitions of dealer, importer and manufacturer did not justify taxing the turnover of broken glass on the facts stated; the amended definition of manufacturer was not retrospective for the year in issue. Case-Laws VAT and Sales Tax Fri, 13 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127839