https://www.taxtmi.com/caselaws?id=271205 The court set aside the distraint order issued under the TNVAT Act for the assessment year 2014-15, ruling that the action was unjustified as no comprehensive assessment order had been served on the petitioner. The court directed the Assessing Officer to pass a lawful assessment order within eight weeks, emphasizing the importance of due process and natural justice principles in tax recovery matters. This decision underscores the necessity for proper assessment procedures before resorting to distraint actions, ensuring taxpayers have a fair opportunity to address any tax issues. en-us Mon, 14 Dec 2015 00:00:00 +0530 Sat, 30 Jan 2016 10:11:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271205 The court set aside the distraint order issued under the TNVAT Act for the assessment year 2014-15, ruling that the action was unjustified as no comprehensive assessment order had been served on the petitioner. The court directed the Assessing Officer to pass a lawful assessment order within eight weeks, emphasizing the importance of due process and natural justice principles in tax recovery matters. This decision underscores the necessity for proper assessment procedures before resorting to distraint actions, ensuring taxpayers have a fair opportunity to address any tax issues. Case-Laws VAT and Sales Tax Mon, 14 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271205