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    <title>2013 (6) TMI 698 - MADRAS HIGH COURT</title>
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    <description>The High Court set aside the Sales Tax Appellate Tribunal&#039;s decision to delete sales suppression and imposed a de novo hearing by the assessing officer. The Court emphasized the violation of natural justice in the assessment process and directed the assessing authority to provide necessary documents, allow objections, and finalize the assessment lawfully. Additionally, the consequential penalty on sales suppression was reinstated, and the assessing authority was instructed to conclude the assessment in compliance with legal procedures. The tax case revision was resolved without costs.</description>
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    <pubDate>Wed, 12 Jun 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=172048</link>
      <description>The High Court set aside the Sales Tax Appellate Tribunal&#039;s decision to delete sales suppression and imposed a de novo hearing by the assessing officer. The Court emphasized the violation of natural justice in the assessment process and directed the assessing authority to provide necessary documents, allow objections, and finalize the assessment lawfully. Additionally, the consequential penalty on sales suppression was reinstated, and the assessing authority was instructed to conclude the assessment in compliance with legal procedures. The tax case revision was resolved without costs.</description>
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      <pubDate>Wed, 12 Jun 2013 00:00:00 +0530</pubDate>
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