https://www.taxtmi.com/caselaws?id=328634 The High Court of Madras remitted a case challenging an assessment order back to the original authority for fresh consideration. The Court found that the order was passed without independent assessment but merely following a senior authority's decision. It noted discrepancies in the process and lack of notice to the petitioner. Emphasizing the need for proper consideration and explanation opportunity for the petitioner, the Court directed a deposit and adherence to legal procedures for the reassessment. The first writ petition was dismissed as the decision on the second petition rendered it moot. en-us Tue, 26 Apr 2016 00:00:00 +0530 Thu, 09 Jun 2016 19:37:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328634 The High Court of Madras remitted a case challenging an assessment order back to the original authority for fresh consideration. The Court found that the order was passed without independent assessment but merely following a senior authority's decision. It noted discrepancies in the process and lack of notice to the petitioner. Emphasizing the need for proper consideration and explanation opportunity for the petitioner, the Court directed a deposit and adherence to legal procedures for the reassessment. The first writ petition was dismissed as the decision on the second petition rendered it moot. Case-Laws VAT and Sales Tax Tue, 26 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328634