https://www.taxtmi.com/caselaws?id=164817 Section 16D of the Tamil Nadu General Sales Tax Act requires the Special Committee to scrutinise whether an assessment was made in violation of the Act, the Rules, or natural justice, and to apply its mind to those jurisdictional grounds. A mechanical rejection based only on the assumption that no reply was filed, without considering the assessee's claim that a pre-assessment objection had been submitted and ignored, was held unsustainable. The rejection order was set aside and the matter remitted for fresh, reasoned consideration in accordance with law. en-us Fri, 03 Sep 2010 00:00:00 +0530 Thu, 25 Sep 2014 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164817 Section 16D of the Tamil Nadu General Sales Tax Act requires the Special Committee to scrutinise whether an assessment was made in violation of the Act, the Rules, or natural justice, and to apply its mind to those jurisdictional grounds. A mechanical rejection based only on the assumption that no reply was filed, without considering the assessee's claim that a pre-assessment objection had been submitted and ignored, was held unsustainable. The rejection order was set aside and the matter remitted for fresh, reasoned consideration in accordance with law. Case-Laws VAT and Sales Tax Fri, 03 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164817