https://www.taxtmi.com/caselaws?id=450443 The Madras HC set aside assessment orders under the Puducherry Value Added Tax Act, 2007, finding them null and void for violating Section 24 of the Act. The orders were issued without providing show cause notice to the petitioner, breaching principles of natural justice. Despite availability of statutory remedy and delay in filing, the court exercised discretion under Article 226 due to jurisdictional violation. The petitioner was directed to submit objections within 4 weeks treating the impugned orders as show cause notice, with respondents to complete assessment within 12 weeks thereafter. Failure to submit objections would restore the original orders. en-us Fri, 23 Feb 2024 00:00:00 +0530 Wed, 06 Mar 2024 08:27:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450443 The Madras HC set aside assessment orders under the Puducherry Value Added Tax Act, 2007, finding them null and void for violating Section 24 of the Act. The orders were issued without providing show cause notice to the petitioner, breaching principles of natural justice. Despite availability of statutory remedy and delay in filing, the court exercised discretion under Article 226 due to jurisdictional violation. The petitioner was directed to submit objections within 4 weeks treating the impugned orders as show cause notice, with respondents to complete assessment within 12 weeks thereafter. Failure to submit objections would restore the original orders. Case-Laws VAT and Sales Tax Fri, 23 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450443