https://www.taxtmi.com/caselaws?id=293743 The Madras HC set aside an entry tax assessment where the assessee had not filed objections to the proposal notice but was also not given a personal hearing. The Court held that the matter required reconsideration and directed de novo assessment after affording reasonable opportunity of hearing. On remand, the assessee was permitted to place all relevant materials before the assessing officer, including its claim for set off of VAT against entry tax liability, and the officer was to decide the issue afresh. en-us Mon, 22 Jul 2019 00:00:00 +0530 Sat, 27 Feb 2021 11:03:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293743 The Madras HC set aside an entry tax assessment where the assessee had not filed objections to the proposal notice but was also not given a personal hearing. The Court held that the matter required reconsideration and directed de novo assessment after affording reasonable opportunity of hearing. On remand, the assessee was permitted to place all relevant materials before the assessing officer, including its claim for set off of VAT against entry tax liability, and the officer was to decide the issue afresh. Case-Laws VAT and Sales Tax Mon, 22 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293743