https://www.taxtmi.com/caselaws?id=157031 The note examines three procedural questions under the sales tax framework: failure to issue Form ST-17 before assessment was not treated as fatal because the objection was raised for the first time in writ proceedings; notice in Form ST-65 was held to be directory, not mandatory, where repeated notices had already given the assessee an opportunity to explain and no prejudice was shown; and penalty proceedings could be initiated before assessment was completed, as the governing provision did not make prior completion of assessment a condition precedent. The writ petition was therefore dismissed and the interim directions 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 The note examines three procedural questions under the sales tax framework: failure to issue Form ST-17 before assessment was not treated as fatal because the objection was raised for the first time in writ proceedings; notice in Form ST-65 was held to be directory, not mandatory, where repeated notices had already given the assessee an opportunity to explain and no prejudice was shown; and penalty proceedings could be initiated before assessment was completed, as the governing provision did not make prior completion of assessment a condition precedent. The writ petition was therefore dismissed and the interim directions vacated. Case-Laws VAT and Sales Tax Wed, 25 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157031