https://www.taxtmi.com/caselaws?id=356182 Reassessment notices based on inspection findings do not displace the assessing authority's duty to act independently. The authority may use the inspection report only as a basis for issuing notice, but must consider the dealer's objections, grant a personal hearing, and decide the matter on its own statutory judgment. The authority must also address the legal objection to reopening assessments completed under the repealed TNGST Act. The writ petitions were disposed of with directions safeguarding the dealer's right to object and obtain an independent adjudication of the reassessment proceedings. en-us Mon, 08 Jan 2018 00:00:00 +0530 Tue, 27 Feb 2018 07:09:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356182 Reassessment notices based on inspection findings do not displace the assessing authority's duty to act independently. The authority may use the inspection report only as a basis for issuing notice, but must consider the dealer's objections, grant a personal hearing, and decide the matter on its own statutory judgment. The authority must also address the legal objection to reopening assessments completed under the repealed TNGST Act. The writ petitions were disposed of with directions safeguarding the dealer's right to object and obtain an independent adjudication of the reassessment proceedings. Case-Laws VAT and Sales Tax Mon, 08 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356182