https://www.taxtmi.com/caselaws?id=404960 Reassessment orders under the Tamil Nadu Value Added Tax Act were held unsustainable because the assessing authority did not consider the dealer's objections or give reasons on the alleged suppression of sales. A quasi-judicial authority must address the explanation offered, record clear findings on the points in dispute, and pass a speaking order; failure to do so breaches natural justice. The impugned reassessments were quashed, and the matter was remitted for fresh adjudication after hearing the assessee and issuing a reasoned order. en-us Wed, 17 Feb 2021 00:00:00 +0530 Tue, 09 Mar 2021 08:46:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404960 Reassessment orders under the Tamil Nadu Value Added Tax Act were held unsustainable because the assessing authority did not consider the dealer's objections or give reasons on the alleged suppression of sales. A quasi-judicial authority must address the explanation offered, record clear findings on the points in dispute, and pass a speaking order; failure to do so breaches natural justice. The impugned reassessments were quashed, and the matter was remitted for fresh adjudication after hearing the assessee and issuing a reasoned order. Case-Laws VAT and Sales Tax Wed, 17 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404960