https://www.taxtmi.com/caselaws?id=283812 A reassessment completed without granting a reasonable opportunity of hearing was treated as vitiated and set aside, and delay and laches did not justify rejection where earlier proceedings were under interim stay and fairness in the reassessment process was lacking. Disputed contractual damages could not be recovered through revenue recovery proceedings unless the liability had first been independently adjudicated and ascertained; a party cannot determine its own claim of breach. The royalty demand connected with granite quarrying was not finally decided, but recovery was kept in abeyance pending consideration of a fresh representation for waiver. en-us Fri, 15 Mar 2013 00:00:00 +0530 Mon, 14 Oct 2019 16:27:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283812 A reassessment completed without granting a reasonable opportunity of hearing was treated as vitiated and set aside, and delay and laches did not justify rejection where earlier proceedings were under interim stay and fairness in the reassessment process was lacking. Disputed contractual damages could not be recovered through revenue recovery proceedings unless the liability had first been independently adjudicated and ascertained; a party cannot determine its own claim of breach. The royalty demand connected with granite quarrying was not finally decided, but recovery was kept in abeyance pending consideration of a fresh representation for waiver. Case-Laws VAT and Sales Tax Fri, 15 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283812