https://www.taxtmi.com/caselaws?id=200297 Where disputed facts existed on whether assessments had been deemed completed under section 22(2) of the Tamil Nadu Value Added Tax Act, 2006, the proper course was for the dealer to make a detailed representation to the assessing officer. The assessing authority was to examine the factual and legal position, give an opportunity of hearing, and pass a reasoned order on merits in accordance with law. The earlier writ direction was modified to this limited extent, and the authority was required to consider the request for release of the bank guarantees within the stipulated time. en-us Tue, 13 Jun 2017 00:00:00 +0530 Sun, 25 Mar 2018 18:52:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200297 Where disputed facts existed on whether assessments had been deemed completed under section 22(2) of the Tamil Nadu Value Added Tax Act, 2006, the proper course was for the dealer to make a detailed representation to the assessing officer. The assessing authority was to examine the factual and legal position, give an opportunity of hearing, and pass a reasoned order on merits in accordance with law. The earlier writ direction was modified to this limited extent, and the authority was required to consider the request for release of the bank guarantees within the stipulated time. Case-Laws VAT and Sales Tax Tue, 13 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200297