https://www.taxtmi.com/caselaws?id=354130 Reassessment under the Tamil Nadu General Sales Tax Act was found not to be barred by limitation where the proceedings had been initiated within the statutory period, even though the final order was passed later. The limitation objection was rejected. The reassessment was, however, held unsustainable because the dealer had not been afforded personal hearing or a reasonable opportunity before finalisation of the order. On that basis, the impugned reassessment was set aside and the matter was remitted for fresh consideration after compliance with the hearing requirement. en-us Mon, 08 Jan 2018 00:00:00 +0530 Fri, 19 Jan 2018 08:16:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354130 Reassessment under the Tamil Nadu General Sales Tax Act was found not to be barred by limitation where the proceedings had been initiated within the statutory period, even though the final order was passed later. The limitation objection was rejected. The reassessment was, however, held unsustainable because the dealer had not been afforded personal hearing or a reasonable opportunity before finalisation of the order. On that basis, the impugned reassessment was set aside and the matter was remitted for fresh consideration after compliance with the hearing requirement. Case-Laws VAT and Sales Tax Mon, 08 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354130