https://www.taxtmi.com/caselaws?id=404257 The Madras HC found that the revision order under the Tamil Nadu General Sales Tax Act lacked adequate reasoning, as it largely reproduced the revision notice without proper discussion. Although inspection materials and slips prima facie indicated suppressed turnover, the Court treated the deficient reasoning as sufficient to interfere. It set aside the order and remanded the matter for fresh consideration, while protecting revenue interests by directing deposit of 50% of the disputed tax within the stipulated time and granting a personal hearing. If the deposit was not made, the original order would revive. en-us Fri, 22 Jan 2021 00:00:00 +0530 Fri, 19 Feb 2021 10:37:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404257 The Madras HC found that the revision order under the Tamil Nadu General Sales Tax Act lacked adequate reasoning, as it largely reproduced the revision notice without proper discussion. Although inspection materials and slips prima facie indicated suppressed turnover, the Court treated the deficient reasoning as sufficient to interfere. It set aside the order and remanded the matter for fresh consideration, while protecting revenue interests by directing deposit of 50% of the disputed tax within the stipulated time and granting a personal hearing. If the deposit was not made, the original order would revive. Case-Laws VAT and Sales Tax Fri, 22 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404257