https://www.taxtmi.com/caselaws?id=164612 A pre-assessment notice followed by concurrent findings of bogus purchases and unreliable declarations justified sustaining the tax demand. The assessee's complaint that non-supply of an intelligence report or a further objection opportunity vitiated the proceedings was rejected because the assessee had received the notice, did not object at the proper stage, and did not seek the material when it was available. The authorities also found that the purchases were not shown to be genuine, the declared sellers were not proved to be bona fide, and no satisfactory proof of payment or that the goods had already suffered tax was produced. On these facts, no legal infirmity was found in revision and the demand remained undisturbed. en-us Tue, 08 Sep 2009 00:00:00 +0530 Sat, 01 Nov 2014 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164612 A pre-assessment notice followed by concurrent findings of bogus purchases and unreliable declarations justified sustaining the tax demand. The assessee's complaint that non-supply of an intelligence report or a further objection opportunity vitiated the proceedings was rejected because the assessee had received the notice, did not object at the proper stage, and did not seek the material when it was available. The authorities also found that the purchases were not shown to be genuine, the declared sellers were not proved to be bona fide, and no satisfactory proof of payment or that the goods had already suffered tax was produced. On these facts, no legal infirmity was found in revision and the demand remained undisturbed. Case-Laws VAT and Sales Tax Tue, 08 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164612