https://www.taxtmi.com/caselaws?id=342228 Reassessment and rectification proceedings under the sales tax and VAT laws were vitiated where the authority proceeded on the footing that no written reply had been filed, despite the assessee seeking time, appearing through an authorised representative, and placing or claiming to place C Forms and supporting acknowledgements before the department. The order and the rectification rejection also failed to consider the material relied on in defence. Such non-consideration of relevant documents and absence of meaningful hearing amounted to breach of natural justice. The Karnataka HC quashed both the reassessment order and the rectification endorsement and remitted the matter for fresh disposal after considering the objections and materials. en-us Thu, 13 Apr 2017 00:00:00 +0530 Sat, 29 Apr 2017 10:11:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342228 Reassessment and rectification proceedings under the sales tax and VAT laws were vitiated where the authority proceeded on the footing that no written reply had been filed, despite the assessee seeking time, appearing through an authorised representative, and placing or claiming to place C Forms and supporting acknowledgements before the department. The order and the rectification rejection also failed to consider the material relied on in defence. Such non-consideration of relevant documents and absence of meaningful hearing amounted to breach of natural justice. The Karnataka HC quashed both the reassessment order and the rectification endorsement and remitted the matter for fresh disposal after considering the objections and materials. Case-Laws VAT and Sales Tax Thu, 13 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342228