https://www.taxtmi.com/caselaws?id=167918 Statutory sanction for reassessment under the Assam General Sales Tax Act, 1993 saves the reassessment from a limitation challenge, and a fresh reassessment may proceed once the requisite approval is obtained. Even so, an ex parte assessment made before the adjourned date cannot be acted upon if the assessee was not given a proper opportunity of hearing. The operative result is that limitation does not bar reassessment after valid sanction, but finalisation must still comply with natural justice by hearing the assessee before a fresh assessment is made. en-us Fri, 21 Sep 2012 00:00:00 +0530 Wed, 17 Sep 2025 12:00:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167918 Statutory sanction for reassessment under the Assam General Sales Tax Act, 1993 saves the reassessment from a limitation challenge, and a fresh reassessment may proceed once the requisite approval is obtained. Even so, an ex parte assessment made before the adjourned date cannot be acted upon if the assessee was not given a proper opportunity of hearing. The operative result is that limitation does not bar reassessment after valid sanction, but finalisation must still comply with natural justice by hearing the assessee before a fresh assessment is made. Case-Laws VAT / Sales Tax Fri, 21 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167918