https://www.taxtmi.com/caselaws?id=164958 Fair opportunity must be given before coercive recovery or final quantification of tax arrears where the assessee says relevant assessment records are unavailable. The Court set aside the impugned demand notice and directed that the assessee be allowed to inspect the records, take copies at its own cost, and file claims based on available C and F forms. The authority was then required to determine the liability in accordance with law after considering the materials produced. en-us Tue, 09 Feb 2010 00:00:00 +0530 Thu, 16 Oct 2014 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164958 Fair opportunity must be given before coercive recovery or final quantification of tax arrears where the assessee says relevant assessment records are unavailable. The Court set aside the impugned demand notice and directed that the assessee be allowed to inspect the records, take copies at its own cost, and file claims based on available C and F forms. The authority was then required to determine the liability in accordance with law after considering the materials produced. Case-Laws VAT and Sales Tax Tue, 09 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164958