https://www.taxtmi.com/caselaws?id=337606 The Madras HC held that an assessment completed solely on the basis of an audit report, without dealing with the dealer's objections or granting an effective personal hearing, violated natural justice and amounted to abdication of statutory duty. The notice relied upon did not relate to the relevant assessment year, and the assessment order failed to consider the objections on their merits or pass a speaking order. The assessment was therefore unsustainable and was set aside. The matter was remitted for fresh notice, consideration of objections, personal hearing, and de novo assessment in accordance with law. en-us Fri, 09 Sep 2016 00:00:00 +0530 Fri, 13 Jan 2017 10:05:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337606 The Madras HC held that an assessment completed solely on the basis of an audit report, without dealing with the dealer's objections or granting an effective personal hearing, violated natural justice and amounted to abdication of statutory duty. The notice relied upon did not relate to the relevant assessment year, and the assessment order failed to consider the objections on their merits or pass a speaking order. The assessment was therefore unsustainable and was set aside. The matter was remitted for fresh notice, consideration of objections, personal hearing, and de novo assessment in accordance with law. Case-Laws VAT and Sales Tax Fri, 09 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337606