https://www.taxtmi.com/caselaws?id=382547 A binding administrative circular requiring the assessing authority to consider a timely request for further time and communicate its decision was not complied with before completion of assessment under the Tamil Nadu General Sales Tax Act, 1956. Because the assessee was not afforded an effective personal hearing and reasonable opportunity to press final objections, the assessments were treated as vitiated for breach of natural justice. The writ petitions succeeded, the impugned assessments were annulled, and the matter was remitted for fresh assessment after giving personal hearing and considering the objections. en-us Thu, 20 Jun 2019 00:00:00 +0530 Sat, 06 Jul 2019 07:27:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382547 A binding administrative circular requiring the assessing authority to consider a timely request for further time and communicate its decision was not complied with before completion of assessment under the Tamil Nadu General Sales Tax Act, 1956. Because the assessee was not afforded an effective personal hearing and reasonable opportunity to press final objections, the assessments were treated as vitiated for breach of natural justice. The writ petitions succeeded, the impugned assessments were annulled, and the matter was remitted for fresh assessment after giving personal hearing and considering the objections. Case-Laws VAT and Sales Tax Thu, 20 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382547