https://www.taxtmi.com/caselaws?id=372588 The High Court set aside the revised assessment orders for various assessment years challenged by a dealer in jewels and ornaments due to lack of personal hearing and independent application of mind by the tax authority. The Court emphasized the necessity of providing a personal hearing even if objections were filed and requiring the assessing officer to independently consider objections before passing orders. The matter was remanded back to the tax authority with directions to conduct a personal hearing, provide reasoned orders, and comply with the law within six weeks. Non-cooperation from the petitioner could result in appropriate action by the tax authority. en-us Wed, 31 Oct 2018 00:00:00 +0530 Wed, 26 Dec 2018 10:38:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372588 The High Court set aside the revised assessment orders for various assessment years challenged by a dealer in jewels and ornaments due to lack of personal hearing and independent application of mind by the tax authority. The Court emphasized the necessity of providing a personal hearing even if objections were filed and requiring the assessing officer to independently consider objections before passing orders. The matter was remanded back to the tax authority with directions to conduct a personal hearing, provide reasoned orders, and comply with the law within six weeks. Non-cooperation from the petitioner could result in appropriate action by the tax authority. Case-Laws VAT and Sales Tax Wed, 31 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372588