https://www.taxtmi.com/caselaws?id=368847 Assessment orders were set aside where the assessing authority failed to afford the dealer a mandatory personal hearing and did not independently deal with the objections raised against the proposal notices. The Madras HC held that reliance mainly on the inspection report, without recording application of mind to each objection, breached natural justice and could not sustain the assessment, particularly where penalty was imposed. The matter was remitted for fresh assessment with a personal hearing and independent consideration of the objections. en-us Thu, 04 Oct 2018 00:00:00 +0530 Tue, 16 Oct 2018 09:43:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368847 Assessment orders were set aside where the assessing authority failed to afford the dealer a mandatory personal hearing and did not independently deal with the objections raised against the proposal notices. The Madras HC held that reliance mainly on the inspection report, without recording application of mind to each objection, breached natural justice and could not sustain the assessment, particularly where penalty was imposed. The matter was remitted for fresh assessment with a personal hearing and independent consideration of the objections. Case-Laws VAT and Sales Tax Thu, 04 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368847