https://www.taxtmi.com/caselaws?id=277878 The Madras HC held that where a revised monthly return and a representation seeking revision of assessment had been received, the department had to consider them on merits if a genuine mistake was alleged and the statutory time limit was available for correction. The Court directed the respondent to examine both materials in accordance with law after granting a personal hearing. It also protected the petitioner from coercive recovery action until that reconsideration was completed, making the relief dependent on the authority's fresh decision. en-us Fri, 22 Dec 2017 00:00:00 +0530 Thu, 27 Dec 2018 15:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277878 The Madras HC held that where a revised monthly return and a representation seeking revision of assessment had been received, the department had to consider them on merits if a genuine mistake was alleged and the statutory time limit was available for correction. The Court directed the respondent to examine both materials in accordance with law after granting a personal hearing. It also protected the petitioner from coercive recovery action until that reconsideration was completed, making the relief dependent on the authority's fresh decision. Case-Laws VAT and Sales Tax Fri, 22 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277878