https://www.taxtmi.com/caselaws?id=394400 Section 16-D of the Tamil Nadu General Sales Tax Act was treated as a remedial provision for cases involving inability to participate effectively in assessment proceedings or allegations of statutory illegality or breach of natural justice. The Special Committee's rejection of the assessee's application was based on a three-year limitation theory and an alleged failure to cooperate, even though no express limitation was prescribed under Section 16-D and the grievance of ex parte assessment without a real hearing was not properly addressed. The rejection was quashed and the matter was remitted for fresh disposal on merits after granting an effective opportunity of hearing. en-us Fri, 31 Jan 2020 00:00:00 +0530 Sat, 11 Apr 2020 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394400 Section 16-D of the Tamil Nadu General Sales Tax Act was treated as a remedial provision for cases involving inability to participate effectively in assessment proceedings or allegations of statutory illegality or breach of natural justice. The Special Committee's rejection of the assessee's application was based on a three-year limitation theory and an alleged failure to cooperate, even though no express limitation was prescribed under Section 16-D and the grievance of ex parte assessment without a real hearing was not properly addressed. The rejection was quashed and the matter was remitted for fresh disposal on merits after granting an effective opportunity of hearing. Case-Laws VAT and Sales Tax Fri, 31 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394400