https://www.taxtmi.com/caselaws?id=413793 A best judgment reassessment under Section 27 of the Tamil Nadu Value Added Tax Act, 2006 must show that the dealer's objections were considered and must state reasons for rejecting them. Where the dealer has replied to the notices with supporting material, a reassessment order that is silent on the objections and contains no reasons is unsustainable, even if brief. The Madras HC set aside the order and directed a fresh reassessment under Section 27 after considering the dealer's reply, without granting any further opportunity because notice and response had already been exchanged. en-us Fri, 01 Oct 2021 00:00:00 +0530 Thu, 21 Oct 2021 08:16:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413793 A best judgment reassessment under Section 27 of the Tamil Nadu Value Added Tax Act, 2006 must show that the dealer's objections were considered and must state reasons for rejecting them. Where the dealer has replied to the notices with supporting material, a reassessment order that is silent on the objections and contains no reasons is unsustainable, even if brief. The Madras HC set aside the order and directed a fresh reassessment under Section 27 after considering the dealer's reply, without granting any further opportunity because notice and response had already been exchanged. Case-Laws VAT and Sales Tax Fri, 01 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413793