https://www.taxtmi.com/caselaws?id=418534 Assessment made during the lockdown period was quashed where the taxpayer had not replied to earlier notices but later sought permission to file documents and request reconsideration. The court treated the lockdown and the pending representation under the Tamil Nadu Value Added Tax Act as material to the opportunity of hearing, and held that the matter had been decided without giving proper scope for compliance in the prevailing conditions. The assessment was therefore set aside and remitted for fresh disposal by a speaking order after allowing the taxpayer to produce the required documents. en-us Thu, 16 Dec 2021 00:00:00 +0530 Sat, 19 Feb 2022 07:02:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418534 Assessment made during the lockdown period was quashed where the taxpayer had not replied to earlier notices but later sought permission to file documents and request reconsideration. The court treated the lockdown and the pending representation under the Tamil Nadu Value Added Tax Act as material to the opportunity of hearing, and held that the matter had been decided without giving proper scope for compliance in the prevailing conditions. The assessment was therefore set aside and remitted for fresh disposal by a speaking order after allowing the taxpayer to produce the required documents. Case-Laws VAT and Sales Tax Thu, 16 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418534