https://www.taxtmi.com/caselaws?id=338344 The court found the reassessment order and refund calculation to be invalid due to discrepancies and failure to comply with legal requirements. It emphasized the petitioner's lack of opportunity for a fair hearing and proper record presentation. The court quashed the order and remanded the matter for reassessment within two months. Additionally, it ruled that the lack of a personal hearing for the petitioner was a critical flaw, emphasizing the mandatory nature of such hearings in reassessment cases. Compliance with legal requirements for reassessment, including providing a fair opportunity for the assessee, was deemed essential for a sustainable order. en-us Wed, 04 Jan 2017 00:00:00 +0530 Thu, 02 Feb 2017 06:40:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338344 The court found the reassessment order and refund calculation to be invalid due to discrepancies and failure to comply with legal requirements. It emphasized the petitioner's lack of opportunity for a fair hearing and proper record presentation. The court quashed the order and remanded the matter for reassessment within two months. Additionally, it ruled that the lack of a personal hearing for the petitioner was a critical flaw, emphasizing the mandatory nature of such hearings in reassessment cases. Compliance with legal requirements for reassessment, including providing a fair opportunity for the assessee, was deemed essential for a sustainable order. Case-Laws VAT and Sales Tax Wed, 04 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338344