https://www.taxtmi.com/caselaws?id=233648 Under the Tamil Nadu Value Added Tax Act, reassessment and recovery based on reversal of input tax credit cannot proceed where the assessee has sought time to file objections to pre-revision notices and that request is left undecided. The authority must first consider the request, then receive objections and afford a hearing before passing further orders. Recovery initiated without dealing with the request or objections is procedurally unsustainable. The impugned orders were therefore interfered with, and fresh consideration was directed after objections and hearing. en-us Tue, 23 Apr 2013 00:00:00 +0530 Sat, 04 May 2013 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233648 Under the Tamil Nadu Value Added Tax Act, reassessment and recovery based on reversal of input tax credit cannot proceed where the assessee has sought time to file objections to pre-revision notices and that request is left undecided. The authority must first consider the request, then receive objections and afford a hearing before passing further orders. Recovery initiated without dealing with the request or objections is procedurally unsustainable. The impugned orders were therefore interfered with, and fresh consideration was directed after objections and hearing. Case-Laws VAT and Sales Tax Tue, 23 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233648