https://www.taxtmi.com/caselaws?id=406012 An assessment order was found vulnerable because it was passed without due regard to a subsisting stay in a connected writ petition concerning the same alleged suppressed turnover. The revised notice under the Kerala Value Added Tax Act had already raised that defect, and the court treated the failure to account for the judicial restraint as a serious procedural defect affecting the assessment. The assessment was quashed, and the matter was remitted for fresh assessment after hearing the taxpayer and considering the effect of the orders passed in the connected writ petition. en-us Thu, 04 Mar 2021 00:00:00 +0530 Sat, 03 Apr 2021 08:45:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406012 An assessment order was found vulnerable because it was passed without due regard to a subsisting stay in a connected writ petition concerning the same alleged suppressed turnover. The revised notice under the Kerala Value Added Tax Act had already raised that defect, and the court treated the failure to account for the judicial restraint as a serious procedural defect affecting the assessment. The assessment was quashed, and the matter was remitted for fresh assessment after hearing the taxpayer and considering the effect of the orders passed in the connected writ petition. Case-Laws VAT and Sales Tax Thu, 04 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406012