Thiru.a.Ramalinga Reddiar v. The Deputy Commercial Tax
Case brief
What is this about?
The High Court of Madras allowed a writ petition challenging VAT assessments for AYs 2012-13 and 2013-14. The court set aside the impugned orders which relied on undisclosed intranet materials and remanded the matters to the Assessing Authority to be done de novo after furnishing particulars and providing an opportunity to the petitioner.
What did the court decide?
Impugned assessments set aside; matters remanded to the respondent to be redone de novo after furnishing particulars and affording due opportunity to the petitioner.