https://www.taxtmi.com/caselaws?id=157031 Non-service of Form ST-17 before assessment does not vitiate an assessment where the objection was not raised before the authorities and no basis exists to entertain it later in writ proceedings. Form ST-65 is directory, not mandatory, for penalty where the assessee received repeated opportunities to explain and suffered no prejudice from the prescribed form's absence. Penalty proceedings may begin before assessment is completed because prior assessment is not a condition precedent under section 17. The writ challenge therefore failed, and the interim directions were vacated. en-us Wed, 25 Oct 1989 00:00:00 +0530 Fri, 27 Sep 2013 17:42:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157031 Non-service of Form ST-17 before assessment does not vitiate an assessment where the objection was not raised before the authorities and no basis exists to entertain it later in writ proceedings. Form ST-65 is directory, not mandatory, for penalty where the assessee received repeated opportunities to explain and suffered no prejudice from the prescribed form's absence. Penalty proceedings may begin before assessment is completed because prior assessment is not a condition precedent under section 17. The writ challenge therefore failed, and the interim directions were vacated. Case-Laws VAT and Sales Tax Wed, 25 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157031