https://www.taxtmi.com/caselaws?id=384719 Under the Tamil Nadu Value Added Tax Act, 2006, a revised assessment must reflect consideration of the dealer's objections and contain reasons showing why those objections are rejected. A mere statement that the reply is not accepted is a non-speaking order and cannot be sustained, even where notice had been issued and objections were filed. The defect, however, may be cured by fresh assessment on the basis of the existing objections without issuing further notice, because the reasonable opportunity requirement was already met. The revised assessment orders were set aside and fresh orders were directed after considering the objections and recording reasons within the time fixed. en-us Thu, 08 Aug 2019 00:00:00 +0530 Thu, 22 Aug 2019 07:35:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384719 Under the Tamil Nadu Value Added Tax Act, 2006, a revised assessment must reflect consideration of the dealer's objections and contain reasons showing why those objections are rejected. A mere statement that the reply is not accepted is a non-speaking order and cannot be sustained, even where notice had been issued and objections were filed. The defect, however, may be cured by fresh assessment on the basis of the existing objections without issuing further notice, because the reasonable opportunity requirement was already met. The revised assessment orders were set aside and fresh orders were directed after considering the objections and recording reasons within the time fixed. Case-Laws VAT and Sales Tax Thu, 08 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384719