https://www.taxtmi.com/caselaws?id=218277 Reopening of a completed assessment under section 17D of the Kerala General Sales Tax Act, 1963 may be sustained on fresh material, including an omitted penalty order, when prior permission of the Commissioner has been obtained. A challenge based on absence of notice or hearing fails unless actual prejudice is shown. Where the original assessment was made under section 17D, any reassessment or reopening must also follow the same statutory procedure and cannot depart from that framework. en-us Wed, 22 Feb 2012 00:00:00 +0530 Mon, 22 Sep 2014 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218277 Reopening of a completed assessment under section 17D of the Kerala General Sales Tax Act, 1963 may be sustained on fresh material, including an omitted penalty order, when prior permission of the Commissioner has been obtained. A challenge based on absence of notice or hearing fails unless actual prejudice is shown. Where the original assessment was made under section 17D, any reassessment or reopening must also follow the same statutory procedure and cannot depart from that framework. Case-Laws VAT and Sales Tax Wed, 22 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218277