https://www.taxtmi.com/caselaws?id=162454 A shorter notice under rule 54AA was not invalid where exceptional circumstances justified departure from the ordinary fifteen-day period, no prejudice to the dealer was shown, and the hearing still allowed the maximum available time before the order. An earlier Tribunal order that quashed the assessments under section 11(1) and all consequential actions meant those assessments did not survive to bar action under section 11E(2). Reopening was also sustained for non-disclosure of REP licence sales, because section 11E(2) turns on concealed or incorrectly stated turnover and reduced tax liability, not the dealer's intention or the state of legal uncertainty when the returns were filed. en-us Thu, 28 Sep 2000 00:00:00 +0530 Wed, 26 Feb 2014 17:41:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162454 A shorter notice under rule 54AA was not invalid where exceptional circumstances justified departure from the ordinary fifteen-day period, no prejudice to the dealer was shown, and the hearing still allowed the maximum available time before the order. An earlier Tribunal order that quashed the assessments under section 11(1) and all consequential actions meant those assessments did not survive to bar action under section 11E(2). Reopening was also sustained for non-disclosure of REP licence sales, because section 11E(2) turns on concealed or incorrectly stated turnover and reduced tax liability, not the dealer's intention or the state of legal uncertainty when the returns were filed. Case-Laws VAT and Sales Tax Thu, 28 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162454