https://www.taxtmi.com/caselaws?id=162449 The Tribunal upheld the assessing authority's decision not to reopen the assessment under section 14 of the Tamil Nadu General Sales Tax Act, as the failure to submit the return was within the petitioner's control. The Tribunal found no violation of natural justice principles in passing the assessment orders, noting that the petitioner had ample opportunities to present records. The original petition was dismissed, advising the petitioner to pursue statutory remedies before the first appellate authority. The Tribunal directed the deduction of time spent in pursuing the original petition for calculating the period of limitation for filing a statutory appeal. en-us Tue, 24 Apr 2001 00:00:00 +0530 Wed, 26 Feb 2014 17:25:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162449 The Tribunal upheld the assessing authority's decision not to reopen the assessment under section 14 of the Tamil Nadu General Sales Tax Act, as the failure to submit the return was within the petitioner's control. The Tribunal found no violation of natural justice principles in passing the assessment orders, noting that the petitioner had ample opportunities to present records. The original petition was dismissed, advising the petitioner to pursue statutory remedies before the first appellate authority. The Tribunal directed the deduction of time spent in pursuing the original petition for calculating the period of limitation for filing a statutory appeal. Case-Laws VAT and Sales Tax Tue, 24 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162449