https://www.taxtmi.com/caselaws?id=161364 Extension of time for assessment under the Gujarat Sales Tax Act required extraordinary circumstances, relevant and recorded reasons, and notice consistent with natural justice. A bare assertion that more time was needed, or that the department had to verify inter-State sales versus branch transfers when records were already available, was insufficient. The extension notices and orders were therefore invalid. Once those extensions failed, the consequential assessment orders and tax demands could not stand, and the amounts collected pursuant to the invalid action were held refundable with interest from the dates of payment until refund. en-us Thu, 27 Feb 2003 00:00:00 +0530 Thu, 16 Jan 2014 15:30:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161364 Extension of time for assessment under the Gujarat Sales Tax Act required extraordinary circumstances, relevant and recorded reasons, and notice consistent with natural justice. A bare assertion that more time was needed, or that the department had to verify inter-State sales versus branch transfers when records were already available, was insufficient. The extension notices and orders were therefore invalid. Once those extensions failed, the consequential assessment orders and tax demands could not stand, and the amounts collected pursuant to the invalid action were held refundable with interest from the dates of payment until refund. Case-Laws VAT and Sales Tax Thu, 27 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161364