https://www.taxtmi.com/caselaws?id=407648 An order rejecting waiver of tax under the Tamil Nadu General Sales Tax Act was vulnerable where the authority did not examine the relevant records on collection, accounting entries, and the applicability of the governing Government Orders. The rejection was also unsustainable because the assessee was not effectively heard on the material aspects, amounting to breach of natural justice. The matter was therefore remitted for fresh consideration on merits, with liberty to file additional representation and with directions to evaluate the factual basis for waiver entitlement before deciding afresh. en-us Tue, 23 Mar 2021 00:00:00 +0530 Mon, 17 May 2021 08:36:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407648 An order rejecting waiver of tax under the Tamil Nadu General Sales Tax Act was vulnerable where the authority did not examine the relevant records on collection, accounting entries, and the applicability of the governing Government Orders. The rejection was also unsustainable because the assessee was not effectively heard on the material aspects, amounting to breach of natural justice. The matter was therefore remitted for fresh consideration on merits, with liberty to file additional representation and with directions to evaluate the factual basis for waiver entitlement before deciding afresh. Case-Laws VAT and Sales Tax Tue, 23 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407648