https://www.taxtmi.com/caselaws?id=159143 A taxing authority must properly consider objections to a pre-assessment notice on their merits and should not reject them on a pre-judged assumption. The Tribunal noted that the assessing authority had dismissed the reconciliation statement and objections without adequate examination, but it did not decide the assessment merits. It also held that where a statutory appellate remedy is available, an original petition challenging the assessment order will not be entertained. The petition was therefore dismissed, and the original order was returned to enable the petitioner to pursue the statutory appeal. en-us Fri, 19 Jun 1998 00:00:00 +0530 Sat, 16 Nov 2013 13:20:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159143 A taxing authority must properly consider objections to a pre-assessment notice on their merits and should not reject them on a pre-judged assumption. The Tribunal noted that the assessing authority had dismissed the reconciliation statement and objections without adequate examination, but it did not decide the assessment merits. It also held that where a statutory appellate remedy is available, an original petition challenging the assessment order will not be entertained. The petition was therefore dismissed, and the original order was returned to enable the petitioner to pursue the statutory appeal. Case-Laws VAT and Sales Tax Fri, 19 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159143