https://www.taxtmi.com/caselaws?id=221730 An assessment order under the Kerala Value Added Tax Act is effective only when it is issued or communicated and passes beyond the assessing authority's control. Where the assessee's objections are filed before the order attains that operative status, the objections must be considered before the assessment is finalised. Here, the objections were available before the order was despatched and served, even though the order bore an earlier date. The assessment was therefore unsustainable for non-consideration of objections and was quashed, with fresh assessment directed after giving the assessee an opportunity of hearing. en-us Wed, 01 Feb 2012 00:00:00 +0530 Tue, 26 Mar 2013 08:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221730 An assessment order under the Kerala Value Added Tax Act is effective only when it is issued or communicated and passes beyond the assessing authority's control. Where the assessee's objections are filed before the order attains that operative status, the objections must be considered before the assessment is finalised. Here, the objections were available before the order was despatched and served, even though the order bore an earlier date. The assessment was therefore unsustainable for non-consideration of objections and was quashed, with fresh assessment directed after giving the assessee an opportunity of hearing. Case-Laws VAT and Sales Tax Wed, 01 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221730