https://www.taxtmi.com/caselaws?id=416079 Reassessment under the Tamil Nadu Value Added Tax Act must rest on a disclosed and sustainable basis, and where proceedings are completed ex parte after closure of business without a clear explanation for the quantified demand, the orders may be interfered with conditionally. In this matter, the reassessment orders were set aside subject to deposit and remitted for fresh consideration on merits. Separate assessees cannot be treated as jointly liable merely because they are father and son; on that basis, attachment of the father's bank account for the son's alleged tax liability was not justified and was not sustained. en-us Fri, 26 Nov 2021 00:00:00 +0530 Tue, 21 Dec 2021 08:43:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416079 Reassessment under the Tamil Nadu Value Added Tax Act must rest on a disclosed and sustainable basis, and where proceedings are completed ex parte after closure of business without a clear explanation for the quantified demand, the orders may be interfered with conditionally. In this matter, the reassessment orders were set aside subject to deposit and remitted for fresh consideration on merits. Separate assessees cannot be treated as jointly liable merely because they are father and son; on that basis, attachment of the father's bank account for the son's alleged tax liability was not justified and was not sustained. Case-Laws VAT and Sales Tax Fri, 26 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416079