https://www.taxtmi.com/caselaws?id=245156 Reassessment approval under Section 21(2) was held unsustainable where the authority granted sanction without considering the dealer's reply and without recording reasons. Applying natural justice, the court stated that an affected assessee must be given an opportunity of hearing and the approving authority must pass a reasoned order before granting reassessment approval, particularly where civil consequences follow. A mechanical sanction was treated as impermissible. The impugned approval and the consequential notice were quashed, and the matter was remitted for fresh consideration after hearing the petitioner and recording reasons. en-us Tue, 25 Feb 2014 00:00:00 +0530 Wed, 09 Jul 2014 13:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245156 Reassessment approval under Section 21(2) was held unsustainable where the authority granted sanction without considering the dealer's reply and without recording reasons. Applying natural justice, the court stated that an affected assessee must be given an opportunity of hearing and the approving authority must pass a reasoned order before granting reassessment approval, particularly where civil consequences follow. A mechanical sanction was treated as impermissible. The impugned approval and the consequential notice were quashed, and the matter was remitted for fresh consideration after hearing the petitioner and recording reasons. Case-Laws VAT and Sales Tax Tue, 25 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245156