https://www.taxtmi.com/caselaws?id=384830 A revised assessment under the Tamil Nadu Value Added Tax Act was challenged on the ground that the assessing authority ignored the assessee's objections and supporting documents while wrongly recording that none had been filed. The Court found that adequate pre-assessment opportunity had been given, satisfying the statutory requirement to show cause. However, the reassessment was unsustainable because it proceeded on a false factual premise and contained no consideration of the objections and enclosures actually received. The revised assessment orders were set aside and the matter was remanded for fresh assessment after due consideration of the filed material. en-us Wed, 07 Aug 2019 00:00:00 +0530 Mon, 26 Aug 2019 06:37:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384830 A revised assessment under the Tamil Nadu Value Added Tax Act was challenged on the ground that the assessing authority ignored the assessee's objections and supporting documents while wrongly recording that none had been filed. The Court found that adequate pre-assessment opportunity had been given, satisfying the statutory requirement to show cause. However, the reassessment was unsustainable because it proceeded on a false factual premise and contained no consideration of the objections and enclosures actually received. The revised assessment orders were set aside and the matter was remanded for fresh assessment after due consideration of the filed material. Case-Laws VAT and Sales Tax Wed, 07 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384830