https://www.taxtmi.com/caselaws?id=422210 Where a statutory application for cancellation of an ex parte tax assessment is filed within limitation, the authority must decide it within a reasonable time; prolonged inaction for years is unjustified. Because the cancellation request remained undecided, the ex parte assessment could not be treated as finally concluded. The resulting bank attachment, being consequential to that assessment, also could not survive. The ex parte assessment orders and bank attachment were quashed, and the assessee was to receive a fresh hearing before reassessment. en-us Thu, 05 May 2022 00:00:00 +0530 Thu, 12 May 2022 08:42:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422210 Where a statutory application for cancellation of an ex parte tax assessment is filed within limitation, the authority must decide it within a reasonable time; prolonged inaction for years is unjustified. Because the cancellation request remained undecided, the ex parte assessment could not be treated as finally concluded. The resulting bank attachment, being consequential to that assessment, also could not survive. The ex parte assessment orders and bank attachment were quashed, and the assessee was to receive a fresh hearing before reassessment. Case-Laws VAT and Sales Tax Thu, 05 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422210