https://www.taxtmi.com/caselaws?id=353876 A statutory clarification order on tax assessment and collection was held unsustainable because it did not address the petitioner's material submissions or engage with the comparable precedent cited, including an earlier clarification in another matter. The Court found that the order failed to answer the points raised in the representation and did not properly explain the relevance of the earlier decision to the petitioner's factual matrix. The impugned order was set aside, and the matter was remanded for fresh assessment in accordance with law after giving the assessee an opportunity of hearing. en-us Mon, 04 Dec 2017 00:00:00 +0530 Fri, 12 Jan 2018 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353876 A statutory clarification order on tax assessment and collection was held unsustainable because it did not address the petitioner's material submissions or engage with the comparable precedent cited, including an earlier clarification in another matter. The Court found that the order failed to answer the points raised in the representation and did not properly explain the relevance of the earlier decision to the petitioner's factual matrix. The impugned order was set aside, and the matter was remanded for fresh assessment in accordance with law after giving the assessee an opportunity of hearing. Case-Laws VAT and Sales Tax Mon, 04 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353876