https://www.taxtmi.com/caselaws?id=403882 In tax reassessment matters, the existence of an alternate statutory remedy does not bar writ relief where the pre-revision process denies an effective opportunity of hearing after objections are filed, because such denial violates natural justice. The Madras HC noted that a notice merely referring to a personal hearing was insufficient where the assessee had already submitted objections and documents; an effective post-objection hearing was required, so the assessment orders were set aside and the matter remitted for fresh consideration. The Court also treated a pending refund representation relating to input tax credit on export sales as an independent claim requiring expeditious decision by the competent authority. en-us Thu, 21 Jan 2021 00:00:00 +0530 Tue, 29 Oct 2024 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403882 In tax reassessment matters, the existence of an alternate statutory remedy does not bar writ relief where the pre-revision process denies an effective opportunity of hearing after objections are filed, because such denial violates natural justice. The Madras HC noted that a notice merely referring to a personal hearing was insufficient where the assessee had already submitted objections and documents; an effective post-objection hearing was required, so the assessment orders were set aside and the matter remitted for fresh consideration. The Court also treated a pending refund representation relating to input tax credit on export sales as an independent claim requiring expeditious decision by the competent authority. Case-Laws VAT / Sales Tax Thu, 21 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403882