https://www.taxtmi.com/caselaws?id=164822 A revised assessment under section 17D of the Kerala General Sales Tax Act was held unsustainable because the statutory procedure was not followed: notice, opportunity of hearing, consideration of objections, and a unanimous decision by the assessment team were required. As the assessment departed from that scheme, it could not stand. The amnesty order, having been issued only on the basis of the revised assessment, and the cancellation notice flowing from it, also lacked an independent foundation and were quashed. en-us Tue, 10 Nov 2009 00:00:00 +0530 Tue, 28 Oct 2014 08:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164822 A revised assessment under section 17D of the Kerala General Sales Tax Act was held unsustainable because the statutory procedure was not followed: notice, opportunity of hearing, consideration of objections, and a unanimous decision by the assessment team were required. As the assessment departed from that scheme, it could not stand. The amnesty order, having been issued only on the basis of the revised assessment, and the cancellation notice flowing from it, also lacked an independent foundation and were quashed. Case-Laws VAT and Sales Tax Tue, 10 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164822