https://www.taxtmi.com/caselaws?id=233869 Repeated notices, personal hearing opportunities and service attempts including affixture supported the view that the company petitioners did not effectively co-operate in producing books of account, so the assessment and penalty orders were sustained and no interference under Article 226 was warranted. By contrast, the individual proprietor had replied to pre-assessment notices, sought time to produce accounts, and the delay in finalising assessment was largely attributable to the department; in those facts, finalising the assessment without a meaningful further opportunity breached natural justice, so the assessment order and consequential revenue recovery notices were set aside and the matter was remitted for fresh consideration after notice and hearing. en-us Wed, 22 Aug 2012 00:00:00 +0530 Sat, 18 May 2013 10:06:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233869 Repeated notices, personal hearing opportunities and service attempts including affixture supported the view that the company petitioners did not effectively co-operate in producing books of account, so the assessment and penalty orders were sustained and no interference under Article 226 was warranted. By contrast, the individual proprietor had replied to pre-assessment notices, sought time to produce accounts, and the delay in finalising assessment was largely attributable to the department; in those facts, finalising the assessment without a meaningful further opportunity breached natural justice, so the assessment order and consequential revenue recovery notices were set aside and the matter was remitted for fresh consideration after notice and hearing. Case-Laws VAT and Sales Tax Wed, 22 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233869