https://www.taxtmi.com/caselaws?id=161940 An assessment order passed during the subsistence of an interim restraint order was treated as unsustainable in law and set aside. The respondents accepted that the order could not stand and undertook to proceed afresh after issuing notice, considering the reply, granting a personal hearing, and taking judicial pronouncements into account. The matter was remitted for fresh decision in accordance with law, while the underlying taxability controversy was left open for adjudication on merits. The operative effect was annulment of the impugned assessment and a direction to decide the issue again after observance of due process. en-us Fri, 28 Nov 2003 00:00:00 +0530 Tue, 11 Feb 2014 16:44:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161940 An assessment order passed during the subsistence of an interim restraint order was treated as unsustainable in law and set aside. The respondents accepted that the order could not stand and undertook to proceed afresh after issuing notice, considering the reply, granting a personal hearing, and taking judicial pronouncements into account. The matter was remitted for fresh decision in accordance with law, while the underlying taxability controversy was left open for adjudication on merits. The operative effect was annulment of the impugned assessment and a direction to decide the issue again after observance of due process. Case-Laws VAT and Sales Tax Fri, 28 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161940