https://www.taxtmi.com/caselaws?id=156178 Assessment proceedings were held to warrant a stay where the disputed documents, seized in a raid, were claimed to be material to the taxpayer's defence and an application to summon them was already pending before the Sales Tax Officer. The Sales Tax Officer was noted to have ample statutory power to summon such documents on a proper case, and any refusal required cogent reasons. Proceeding with the assessment before deciding that application would prejudice the taxpayer's ability to present its case effectively. The assessment was therefore stayed until the application was disposed of, and if allowed, proceedings were to resume only after the documents were produced before the Sales Tax Officer. en-us Thu, 12 May 1988 00:00:00 +0530 Mon, 16 Sep 2013 11:40:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156178 Assessment proceedings were held to warrant a stay where the disputed documents, seized in a raid, were claimed to be material to the taxpayer's defence and an application to summon them was already pending before the Sales Tax Officer. The Sales Tax Officer was noted to have ample statutory power to summon such documents on a proper case, and any refusal required cogent reasons. Proceeding with the assessment before deciding that application would prejudice the taxpayer's ability to present its case effectively. The assessment was therefore stayed until the application was disposed of, and if allowed, proceedings were to resume only after the documents were produced before the Sales Tax Officer. Case-Laws VAT and Sales Tax Thu, 12 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156178