https://www.taxtmi.com/caselaws?id=347995 Long unexplained gaps, failure to consider the earlier notice and reply, and issuance of later assessment notices without carrying the matter to its logical end were treated as procedural defects breaching natural justice. The HC therefore directed that the impugned proceedings be treated as show cause notices and sent back for fresh objections, hearing, and reassessment by the authority. It declined to decide the nature of the transaction or the petitioner's entitlement to input tax credit under Section 4(2) of the Tamil Nadu Value Added Tax Act, 2006, holding that those issues must be examined on the records before the assessing authority. en-us Mon, 21 Aug 2017 00:00:00 +0530 Wed, 28 Mar 2018 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347995 Long unexplained gaps, failure to consider the earlier notice and reply, and issuance of later assessment notices without carrying the matter to its logical end were treated as procedural defects breaching natural justice. The HC therefore directed that the impugned proceedings be treated as show cause notices and sent back for fresh objections, hearing, and reassessment by the authority. It declined to decide the nature of the transaction or the petitioner's entitlement to input tax credit under Section 4(2) of the Tamil Nadu Value Added Tax Act, 2006, holding that those issues must be examined on the records before the assessing authority. Case-Laws VAT and Sales Tax Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347995