https://www.taxtmi.com/caselaws?id=260414 Assessment orders were unsustainable where the dealer had appeared and filed objections, yet the orders wrongly recorded non-appearance and refusal to submit objections. That mismatch showed non-application of mind and breach of the requirement to consider the dealer's submissions before finalising the revision assessment. The High Court therefore set aside the impugned orders and remitted the matter for fresh disposal, directing the assessing authority to grant personal hearing and decide the objections on merits. en-us Tue, 28 Apr 2015 00:00:00 +0530 Thu, 11 Jun 2015 06:23:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260414 Assessment orders were unsustainable where the dealer had appeared and filed objections, yet the orders wrongly recorded non-appearance and refusal to submit objections. That mismatch showed non-application of mind and breach of the requirement to consider the dealer's submissions before finalising the revision assessment. The High Court therefore set aside the impugned orders and remitted the matter for fresh disposal, directing the assessing authority to grant personal hearing and decide the objections on merits. Case-Laws VAT and Sales Tax Tue, 28 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260414