https://www.taxtmi.com/caselaws?id=349728 A revision assessment under the Tamil Nadu Value Added Tax Act based on enforcement material and other-end dealer information requires the assessing authority to issue notice, consider objections, and conduct an independent enquiry before finalising the demand. Because the impugned orders arose from the same inspection and identical facts as an earlier assessment already set aside on that ground, they were also set aside and remanded for fresh consideration in accordance with law. The Court further accepted the explanation for approaching later, supported by postal tracking material, and rejected the objection of delay and laches. en-us Mon, 09 Oct 2017 00:00:00 +0530 Tue, 24 Oct 2017 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349728 A revision assessment under the Tamil Nadu Value Added Tax Act based on enforcement material and other-end dealer information requires the assessing authority to issue notice, consider objections, and conduct an independent enquiry before finalising the demand. Because the impugned orders arose from the same inspection and identical facts as an earlier assessment already set aside on that ground, they were also set aside and remanded for fresh consideration in accordance with law. The Court further accepted the explanation for approaching later, supported by postal tracking material, and rejected the objection of delay and laches. Case-Laws VAT and Sales Tax Mon, 09 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349728