https://www.taxtmi.com/caselaws?id=351497 A request for short adjournment to file objections against a pre-assessment notice cannot be treated as a substantive objection on merits. Where the assessee has not been given a proper opportunity to submit objections and be heard, the assessment must be reopened and reconsidered afresh in accordance with law. The authority must treat the impugned assessment communication as a show cause notice, permit filing of objections, grant a personal hearing, and then redo the assessment after considering the response. en-us Thu, 07 Sep 2017 00:00:00 +0530 Mon, 19 Mar 2018 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351497 A request for short adjournment to file objections against a pre-assessment notice cannot be treated as a substantive objection on merits. Where the assessee has not been given a proper opportunity to submit objections and be heard, the assessment must be reopened and reconsidered afresh in accordance with law. The authority must treat the impugned assessment communication as a show cause notice, permit filing of objections, grant a personal hearing, and then redo the assessment after considering the response. Case-Laws VAT and Sales Tax Thu, 07 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351497