https://www.taxtmi.com/caselaws?id=270484 The court found in favor of the petitioner, a registered dealer, in a case concerning delay in passing the assessment order by the respondent under TNVAT Act. The court ruled that the delay of two years was unjustified, lacking reasons, and violating the requirement for tax to be levied only on sales in Tamil Nadu. The impugned order dated 31.03.2015 was set aside, and the matter was remanded for fresh orders, with instructions for the petitioner to file objections and the respondent to provide a personal hearing, ensuring compliance with legal provisions. The court emphasized the importance of procedural fairness and adherence to principles of natural justice. en-us Mon, 21 Sep 2015 00:00:00 +0530 Wed, 06 Jan 2016 23:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270484 The court found in favor of the petitioner, a registered dealer, in a case concerning delay in passing the assessment order by the respondent under TNVAT Act. The court ruled that the delay of two years was unjustified, lacking reasons, and violating the requirement for tax to be levied only on sales in Tamil Nadu. The impugned order dated 31.03.2015 was set aside, and the matter was remanded for fresh orders, with instructions for the petitioner to file objections and the respondent to provide a personal hearing, ensuring compliance with legal provisions. The court emphasized the importance of procedural fairness and adherence to principles of natural justice. Case-Laws VAT and Sales Tax Mon, 21 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270484