https://www.taxtmi.com/caselaws?id=161244 The High Court set aside the Assistant Commissioner of Sales Tax's order seeking fresh demands for assessment years 1984-85 to 1990-91. The Court found discrepancies in the Assistant Commissioner's proceedings, emphasizing the need for proper initiation of proceedings under section 23(4)(a) and clarity on non-produced documents. Despite the availability of an appeal before the Commissioner, the Court intervened due to errors in the Assistant Commissioner's order, highlighting the importance of fair adjudication and application of mind. Concerns regarding bias led the Court to suggest considering a different officer for the proceedings to uphold natural justice and impartiality. en-us Fri, 19 Jul 1996 00:00:00 +0530 Fri, 10 Jan 2014 16:48:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161244 The High Court set aside the Assistant Commissioner of Sales Tax's order seeking fresh demands for assessment years 1984-85 to 1990-91. The Court found discrepancies in the Assistant Commissioner's proceedings, emphasizing the need for proper initiation of proceedings under section 23(4)(a) and clarity on non-produced documents. Despite the availability of an appeal before the Commissioner, the Court intervened due to errors in the Assistant Commissioner's order, highlighting the importance of fair adjudication and application of mind. Concerns regarding bias led the Court to suggest considering a different officer for the proceedings to uphold natural justice and impartiality. Case-Laws VAT and Sales Tax Fri, 19 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161244