https://www.taxtmi.com/caselaws?id=411335 Assessment orders under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 were set aside because the earlier deferral of adjudication was based on pending Supreme Court proceedings, and that basis no longer survived after dismissal of the civil appeals and review petition. The court also noted that the assessee had not been given an effective opportunity to present its case or file supporting materials. The matters were remanded to the assessing authority for fresh consideration in accordance with law after granting an opportunity of hearing, including personal hearing if sought. en-us Fri, 06 Aug 2021 00:00:00 +0530 Sat, 21 Aug 2021 20:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411335 Assessment orders under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 were set aside because the earlier deferral of adjudication was based on pending Supreme Court proceedings, and that basis no longer survived after dismissal of the civil appeals and review petition. The court also noted that the assessee had not been given an effective opportunity to present its case or file supporting materials. The matters were remanded to the assessing authority for fresh consideration in accordance with law after granting an opportunity of hearing, including personal hearing if sought. Case-Laws Indian Laws Fri, 06 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411335