https://www.taxtmi.com/caselaws?id=431150 A reassessment withdrawing exemption on the basis of disputed H Forms could not be sustained where the dealer was not afforded an effective hearing and the notice was not properly served; the order was therefore interfered with. The court also held that the Covid-19 limitation extension applied to statutory authorities as well as litigants, so the reassessment was not time-barred merely because it was passed in 2022 for an earlier assessment year; the limitation objection failed. The reassessment was set aside and the matter remitted to the assessing authority for fresh decision after hearing the dealer. en-us Fri, 25 Nov 2022 00:00:00 +0530 Tue, 06 Dec 2022 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431150 A reassessment withdrawing exemption on the basis of disputed H Forms could not be sustained where the dealer was not afforded an effective hearing and the notice was not properly served; the order was therefore interfered with. The court also held that the Covid-19 limitation extension applied to statutory authorities as well as litigants, so the reassessment was not time-barred merely because it was passed in 2022 for an earlier assessment year; the limitation objection failed. The reassessment was set aside and the matter remitted to the assessing authority for fresh decision after hearing the dealer. Case-Laws VAT and Sales Tax Fri, 25 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431150