De novo reassessment in case of failure of respective authority to consider objections sent by assessee-dealer

Tvl. South India Engineering Corporation Vs Assistant Commissioner (ST) (Madras High Court) Conclusion: Sales tax authority should de novo do revision/reassessment under Section 27 of TNVAT Act by considering the objections of assessee-dealer and made an order as expeditiously as possible. Held: Assessee contended that impugned orders which had been made under Section 27 of ‘Tamil Nadu Value Added Tax Act, 2006 had been made on the basis that writ petitioner had not sent objections whereas, assessee had sent their reply which had been placed before this Court as part of case file and mor...