https://www.taxtmi.com/caselaws?id=382858 Assessments under the Tamil Nadu Value Added Tax Act were found unsustainable where the assessing authority passed the reassessment orders before obtaining TDS credit particulars that were central to determining liability. The omission went to the root of the assessment, and the fact that objections had been considered did not cure the defect. Typographical errors in the dealer identification number further supported the need for a fresh exercise. The impugned orders were set aside, and the matter was remanded for fresh assessment after obtaining the TDS credit details and granting the assessee a personal hearing. en-us Thu, 04 Jul 2019 00:00:00 +0530 Fri, 12 Jul 2019 07:03:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382858 Assessments under the Tamil Nadu Value Added Tax Act were found unsustainable where the assessing authority passed the reassessment orders before obtaining TDS credit particulars that were central to determining liability. The omission went to the root of the assessment, and the fact that objections had been considered did not cure the defect. Typographical errors in the dealer identification number further supported the need for a fresh exercise. The impugned orders were set aside, and the matter was remanded for fresh assessment after obtaining the TDS credit details and granting the assessee a personal hearing. Case-Laws VAT and Sales Tax Thu, 04 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382858