https://www.taxtmi.com/caselaws?id=160173 A tax demand based only on filed returns could not be sustained where the assessing authority had not completed the final assessment required under section 17(3) read with rule 18 after rejecting the returns; the demand notices for 1996-97 to 1998-99 were quashed. For the period April to October 1999, where the returns were not acceptable, the authority was first required to make a provisional assessment under rule 21(9) before raising demand; as that was not done, the demand was quashed. The court set aside the impugned demands for non-compliance with the statutory assessment procedure, while leaving the respondents free to proceed according to law. en-us Wed, 19 Jan 2000 00:00:00 +0530 Wed, 11 Dec 2013 12:38:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160173 A tax demand based only on filed returns could not be sustained where the assessing authority had not completed the final assessment required under section 17(3) read with rule 18 after rejecting the returns; the demand notices for 1996-97 to 1998-99 were quashed. For the period April to October 1999, where the returns were not acceptable, the authority was first required to make a provisional assessment under rule 21(9) before raising demand; as that was not done, the demand was quashed. The court set aside the impugned demands for non-compliance with the statutory assessment procedure, while leaving the respondents free to proceed according to law. Case-Laws VAT and Sales Tax Wed, 19 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160173