https://www.taxtmi.com/caselaws?id=164712 Provisional assessment under the West Bengal Value Added Tax Act, 2003 may be vulnerable where the dealer's written request for time to pay tax is not disposed of before an adverse order is passed. The text notes that the return was filed within the extended time, the extension prayer was already before the assessing authority, and no record showed its rejection. Even though provisional assessment is based on past returns or records, the absence of an express hearing provision does not exclude fairness when civil consequences follow. The resulting assessment and penalty orders were therefore set aside for breach of natural justice. en-us Tue, 16 Oct 2007 00:00:00 +0530 Tue, 29 Apr 2014 15:57:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164712 Provisional assessment under the West Bengal Value Added Tax Act, 2003 may be vulnerable where the dealer's written request for time to pay tax is not disposed of before an adverse order is passed. The text notes that the return was filed within the extended time, the extension prayer was already before the assessing authority, and no record showed its rejection. Even though provisional assessment is based on past returns or records, the absence of an express hearing provision does not exclude fairness when civil consequences follow. The resulting assessment and penalty orders were therefore set aside for breach of natural justice. Case-Laws VAT and Sales Tax Tue, 16 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164712