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 tha

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