https://www.taxtmi.com/caselaws?id=270394 The court set aside the assessment order under the TNVAT Act for the assessment year 2013-14, remitting the matter back to the respondent for a fresh assessment. The petitioner's objections and revised return were not adequately considered before the initial order was passed. The court directed the petitioner to pay 15% of the tax amount and instructed the respondent to reassess the tax liability and penalty imposition after affording a fair hearing and considering the petitioner's submissions. The judgment emphasized procedural fairness and the importance of due consideration of the petitioner's objections in the assessment process. en-us Wed, 23 Sep 2015 00:00:00 +0530 Wed, 06 Jan 2016 09:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270394 The court set aside the assessment order under the TNVAT Act for the assessment year 2013-14, remitting the matter back to the respondent for a fresh assessment. The petitioner's objections and revised return were not adequately considered before the initial order was passed. The court directed the petitioner to pay 15% of the tax amount and instructed the respondent to reassess the tax liability and penalty imposition after affording a fair hearing and considering the petitioner's submissions. The judgment emphasized procedural fairness and the importance of due consideration of the petitioner's objections in the assessment process. Case-Laws VAT and Sales Tax Wed, 23 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270394