https://www.taxtmi.com/caselaws?id=335544 Retrospective reassessment under the Tamil Nadu Value Added Tax Act was not quashed where the assessee claimed supporting documents existed but had not produced them earlier or sought a hearing. The Court found that the assessing authority had also not insisted on substantial evidence before finalising the assessment. Instead of setting aside the orders, the assessee was permitted to invoke the statutory remedy under Section 84, with the authority directed to verify the documents, grant a personal hearing, and pass a speaking order on merits. Coercive recovery was stayed until that decision. en-us Thu, 20 Oct 2016 00:00:00 +0530 Mon, 05 Dec 2016 10:10:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335544 Retrospective reassessment under the Tamil Nadu Value Added Tax Act was not quashed where the assessee claimed supporting documents existed but had not produced them earlier or sought a hearing. The Court found that the assessing authority had also not insisted on substantial evidence before finalising the assessment. Instead of setting aside the orders, the assessee was permitted to invoke the statutory remedy under Section 84, with the authority directed to verify the documents, grant a personal hearing, and pass a speaking order on merits. Coercive recovery was stayed until that decision. Case-Laws VAT and Sales Tax Thu, 20 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335544