https://www.taxtmi.com/caselaws?id=166356 Writ petitions challenging revised assessment orders under the Tamil Nadu General Sales Tax Act were not entertained because an efficacious statutory appeal lay under section 31, and the court allowed the appellate remedy to be pursued without insisting on further deposit where part payment had already been made. By contrast, penalty orders under section 23 were unsustainable because the requirement of a reasonable opportunity of being heard was treated as including a personal hearing before penalty was imposed. The assessment challenge was left to the statutory appellate forum, while the penalty orders were quashed and remanded for fresh consideration after personal hearing. en-us Mon, 27 Jun 2011 00:00:00 +0530 Thu, 18 Sep 2014 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166356 Writ petitions challenging revised assessment orders under the Tamil Nadu General Sales Tax Act were not entertained because an efficacious statutory appeal lay under section 31, and the court allowed the appellate remedy to be pursued without insisting on further deposit where part payment had already been made. By contrast, penalty orders under section 23 were unsustainable because the requirement of a reasonable opportunity of being heard was treated as including a personal hearing before penalty was imposed. The assessment challenge was left to the statutory appellate forum, while the penalty orders were quashed and remanded for fresh consideration after personal hearing. Case-Laws VAT and Sales Tax Mon, 27 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166356