https://www.taxtmi.com/caselaws?id=333190 A reassessment cannot stand where material already on record, including Form-WW and the auditor's report showing reversal of input tax credit, was not considered before the assessment orders were passed. The Madras HC therefore set aside the reassessments for the relevant years and remanded the matters for fresh assessment after considering all documents and giving the assessee an opportunity of hearing. Because the rectification applications were directed against those assessment orders, the rejection orders could not survive independently once the assessments were annulled, and they were also set aside. en-us Thu, 08 Sep 2016 00:00:00 +0530 Thu, 06 Oct 2016 12:27:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333190 A reassessment cannot stand where material already on record, including Form-WW and the auditor's report showing reversal of input tax credit, was not considered before the assessment orders were passed. The Madras HC therefore set aside the reassessments for the relevant years and remanded the matters for fresh assessment after considering all documents and giving the assessee an opportunity of hearing. Because the rectification applications were directed against those assessment orders, the rejection orders could not survive independently once the assessments were annulled, and they were also set aside. Case-Laws VAT and Sales Tax Thu, 08 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333190