https://www.taxtmi.com/caselaws?id=164320 Where separate assessment years were involved, a consolidated notice was treated as legally defective because each year required a separate notice and an effective opportunity to reply before assessment. The assessee's application under section 55 of the Tamil Nadu General Sales Tax Act, 1959 did not cure the defect, because the assessments were founded on an unsustainable notice procedure. The Madras HC therefore held the assessment orders to be vitiated, quashed them, and remitted the matter for fresh action after issue of separate notices and a proper opportunity of hearing. en-us Wed, 03 Dec 2008 00:00:00 +0530 Tue, 22 Apr 2014 14:21:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164320 Where separate assessment years were involved, a consolidated notice was treated as legally defective because each year required a separate notice and an effective opportunity to reply before assessment. The assessee's application under section 55 of the Tamil Nadu General Sales Tax Act, 1959 did not cure the defect, because the assessments were founded on an unsustainable notice procedure. The Madras HC therefore held the assessment orders to be vitiated, quashed them, and remitted the matter for fresh action after issue of separate notices and a proper opportunity of hearing. Case-Laws VAT and Sales Tax Wed, 03 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164320