https://www.taxtmi.com/caselaws?id=184770 Quasi-judicial tax assessment orders must be reasoned, address each material objection and, where requested, be preceded by a fair personal hearing; mechanical or non-speaking orders are vulnerable for breach of natural justice. The discussion also notes that the assessing authority may, under the Central Sales Tax framework, accept belated 'C' Forms, reopen or revise the assessment, and consider consequential refund and related correction of the TNVAT order on merits. Where the CST assessment is reopened, the consequential TNVAT reversal cannot stand independently and must be reconsidered by the assessing authority after notice and hearing. en-us Wed, 27 Jan 2016 00:00:00 +0530 Tue, 19 Jul 2016 23:26:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184770 Quasi-judicial tax assessment orders must be reasoned, address each material objection and, where requested, be preceded by a fair personal hearing; mechanical or non-speaking orders are vulnerable for breach of natural justice. The discussion also notes that the assessing authority may, under the Central Sales Tax framework, accept belated 'C' Forms, reopen or revise the assessment, and consider consequential refund and related correction of the TNVAT order on merits. Where the CST assessment is reopened, the consequential TNVAT reversal cannot stand independently and must be reconsidered by the assessing authority after notice and hearing. Case-Laws VAT and Sales Tax Wed, 27 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184770