https://www.taxtmi.com/caselaws?id=162464 Demand notices for alleged differential tax were invalid where they were issued on the basis of monthly returns without first finalising assessment under the prescribed statutory procedure. A direct demand after the assessment year ended, without an assessment order or an opportunity to object, breached natural justice. The proper course was to complete the assessment in accordance with law and then recover only the tax lawfully found due. The notices were set aside and the authority was directed to finalise assessment before taking further recovery steps. en-us Mon, 23 Jun 2003 00:00:00 +0530 Thu, 27 Feb 2014 14:29:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162464 Demand notices for alleged differential tax were invalid where they were issued on the basis of monthly returns without first finalising assessment under the prescribed statutory procedure. A direct demand after the assessment year ended, without an assessment order or an opportunity to object, breached natural justice. The proper course was to complete the assessment in accordance with law and then recover only the tax lawfully found due. The notices were set aside and the authority was directed to finalise assessment before taking further recovery steps. Case-Laws VAT and Sales Tax Mon, 23 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162464