https://www.taxtmi.com/caselaws?id=180799 Where a taxpayer claimed delayed issue of the taxpayer identification number and belated electronic filing credentials prevented timely return compliance, the Court directed fresh consideration of the statutory application on the factual explanation already placed before it. The respondent was required to examine the matter on merits, afford a personal hearing, and decide in accordance with law. The impugned proceedings were not set aside, and the assessment-related action remained undisturbed meanwhile, subject to protection against coercive steps until disposal of the application under Section 84 of the Tamil Nadu Value Added Tax Act, 2006. en-us Wed, 19 Nov 2014 00:00:00 +0530 Sat, 02 Apr 2016 10:29:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180799 Where a taxpayer claimed delayed issue of the taxpayer identification number and belated electronic filing credentials prevented timely return compliance, the Court directed fresh consideration of the statutory application on the factual explanation already placed before it. The respondent was required to examine the matter on merits, afford a personal hearing, and decide in accordance with law. The impugned proceedings were not set aside, and the assessment-related action remained undisturbed meanwhile, subject to protection against coercive steps until disposal of the application under Section 84 of the Tamil Nadu Value Added Tax Act, 2006. Case-Laws VAT and Sales Tax Wed, 19 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180799