https://www.taxtmi.com/caselaws?id=257764 The Madras High Court held that, where the assessee had received a pre-revision notice but had not filed objections before assessment was confirmed, the matter should be reopened if the assessee seeks to raise factual and legal contentions, including a plea under Section 87-A of the Tamil Nadu Value Added Tax Act. The Court found that the assessee ought to be afforded an opportunity to submit objections and be personally heard before finalisation. The impugned proceedings were therefore quashed and the assessment was remanded to the authority for fresh consideration in accordance with law. en-us Thu, 11 Dec 2014 00:00:00 +0530 Sat, 21 Mar 2015 10:23:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257764 The Madras High Court held that, where the assessee had received a pre-revision notice but had not filed objections before assessment was confirmed, the matter should be reopened if the assessee seeks to raise factual and legal contentions, including a plea under Section 87-A of the Tamil Nadu Value Added Tax Act. The Court found that the assessee ought to be afforded an opportunity to submit objections and be personally heard before finalisation. The impugned proceedings were therefore quashed and the assessment was remanded to the authority for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Thu, 11 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257764