https://www.taxtmi.com/caselaws?id=382354 Multiple revised assessments are not barred under the Tamil Nadu Value Added Tax Act, 2006, but a revised assessment must still reflect consideration of the earlier notice, reply and subsequent correspondence. Here, the impugned order did not show that the assessing authority had examined the prior proceedings or the dealer's objections on the disputed reversal of input tax credit. To cure that defect, the High Court set aside the revised assessment and remitted the matter for personal hearing and fresh consideration of the objections and documents. en-us Mon, 24 Jun 2019 00:00:00 +0530 Tue, 28 Jan 2020 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382354 Multiple revised assessments are not barred under the Tamil Nadu Value Added Tax Act, 2006, but a revised assessment must still reflect consideration of the earlier notice, reply and subsequent correspondence. Here, the impugned order did not show that the assessing authority had examined the prior proceedings or the dealer's objections on the disputed reversal of input tax credit. To cure that defect, the High Court set aside the revised assessment and remitted the matter for personal hearing and fresh consideration of the objections and documents. Case-Laws VAT and Sales Tax Mon, 24 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382354