https://www.taxtmi.com/caselaws?id=148306 Return acceptance is available only where the Assessing Authority is satisfied, without requiring the dealer's attendance or further evidence, that the return is correct and complete. Issuing a notice demonstrates that such satisfaction is absent; the authority cannot then use the summary return-acceptance process to alter the return without hearing the dealer. The assessment and appellate orders were set aside and remitted for fresh assessment with a reasonable opportunity to produce evidence and be heard. Defects or irregularities in an assessment notice cannot be invoked after the dealer has appeared and participated, because notice has fulfilled its purpose of informing the dealer and enabling participation. en-us Mon, 20 Mar 1967 00:00:00 +0530 Thu, 25 Apr 2013 14:54:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148306 Return acceptance is available only where the Assessing Authority is satisfied, without requiring the dealer's attendance or further evidence, that the return is correct and complete. Issuing a notice demonstrates that such satisfaction is absent; the authority cannot then use the summary return-acceptance process to alter the return without hearing the dealer. The assessment and appellate orders were set aside and remitted for fresh assessment with a reasonable opportunity to produce evidence and be heard. Defects or irregularities in an assessment notice cannot be invoked after the dealer has appeared and participated, because notice has fulfilled its purpose of informing the dealer and enabling participation. Case-Laws VAT and Sales Tax Mon, 20 Mar 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148306