https://www.taxtmi.com/caselaws?id=163571 Section 16D of the Tamil Nadu General Sales Tax Act required petitions to be examined by the Special Committee constituted under the statute, including scrutiny of whether the assessment offended the Act, the Rules or natural justice. A rejection made by the Commissioner alone, without decision by the competent committee, was contrary to the statutory mandate and therefore without jurisdiction. The rejection order was vitiated and set aside, and the matter was remitted for fresh consideration by the proper committee with liberty to the parties to raise all contentions. en-us Wed, 23 Jan 2008 00:00:00 +0530 Mon, 15 Dec 2014 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163571 Section 16D of the Tamil Nadu General Sales Tax Act required petitions to be examined by the Special Committee constituted under the statute, including scrutiny of whether the assessment offended the Act, the Rules or natural justice. A rejection made by the Commissioner alone, without decision by the competent committee, was contrary to the statutory mandate and therefore without jurisdiction. The rejection order was vitiated and set aside, and the matter was remitted for fresh consideration by the proper committee with liberty to the parties to raise all contentions. Case-Laws VAT and Sales Tax Wed, 23 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163571