https://www.taxtmi.com/caselaws?id=339898 When assessment, reassessment and forfeiture orders are set aside without any consequential remand direction, the matter should be restored to the assessing authority for a fresh decision in accordance with law. The absence of a remand leaves the assessee and the purchaser without a proper forum to contest the levy and causes procedural prejudice. The Karnataka HC clarified that the statutory assessment process must be carried back to the stage where it can be lawfully completed, with an opportunity of hearing to the affected party. The proceedings were therefore required to be remanded for de novo consideration, with liberty to raise all available objections. en-us Mon, 20 Feb 2017 00:00:00 +0530 Thu, 09 Mar 2017 08:37:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339898 When assessment, reassessment and forfeiture orders are set aside without any consequential remand direction, the matter should be restored to the assessing authority for a fresh decision in accordance with law. The absence of a remand leaves the assessee and the purchaser without a proper forum to contest the levy and causes procedural prejudice. The Karnataka HC clarified that the statutory assessment process must be carried back to the stage where it can be lawfully completed, with an opportunity of hearing to the affected party. The proceedings were therefore required to be remanded for de novo consideration, with liberty to raise all available objections. Case-Laws VAT and Sales Tax Mon, 20 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339898