https://www.taxtmi.com/caselaws?id=325798 Under the Tamil Nadu Sales Tax (Settlement of Disputes) Act, 2002, the Designated Authority must consider the amount already paid, the applicant's objections and any request for adjustment before deciding a settlement application. A summary rejection that does not deal with those contentions, and is made without giving an effective personal hearing, cannot be sustained. The impugned order was set aside and the matter remanded for fresh consideration on merits after hearing the applicant. en-us Wed, 03 Feb 2016 00:00:00 +0530 Mon, 11 Apr 2016 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325798 Under the Tamil Nadu Sales Tax (Settlement of Disputes) Act, 2002, the Designated Authority must consider the amount already paid, the applicant's objections and any request for adjustment before deciding a settlement application. A summary rejection that does not deal with those contentions, and is made without giving an effective personal hearing, cannot be sustained. The impugned order was set aside and the matter remanded for fresh consideration on merits after hearing the applicant. Case-Laws VAT and Sales Tax Wed, 03 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325798