https://www.taxtmi.com/caselaws?id=434031 Assessment orders passed after reopening were vulnerable because the assessee's objections were not considered, no effective response to the show-cause notices was recorded, and the orders did not show that a personal hearing was granted. The challenge also included a limitation objection that reopening was beyond six years from the deemed assessment, which had likewise not been addressed. The orders were therefore quashed and the matter remanded for fresh consideration on merits, with directions to furnish the notices, receive a detailed reply, grant personal hearing, and decide the limitation issue in accordance with law. en-us Wed, 08 Feb 2023 00:00:00 +0530 Thu, 16 Feb 2023 08:47:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434031 Assessment orders passed after reopening were vulnerable because the assessee's objections were not considered, no effective response to the show-cause notices was recorded, and the orders did not show that a personal hearing was granted. The challenge also included a limitation objection that reopening was beyond six years from the deemed assessment, which had likewise not been addressed. The orders were therefore quashed and the matter remanded for fresh consideration on merits, with directions to furnish the notices, receive a detailed reply, grant personal hearing, and decide the limitation issue in accordance with law. Case-Laws VAT and Sales Tax Wed, 08 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434031