https://www.taxtmi.com/caselaws?id=165857 Assessment finalised under Rule 6(5) of the Central Sales Tax Rules was quashed because the dealer was not given a fair opportunity to file objections or produce books of account. The authority completed the assessment on the same day as the request for extension, before the time for assessment had expired, and without prior notice of rejection of adjournment. Since assessment proceedings are quasi-judicial, the assessing authority was required to afford a reasonable opportunity to contest the proposal before finalising the order. The order was therefore unsustainable for violation of natural justice and was set aside. en-us Thu, 23 Jun 2011 00:00:00 +0530 Wed, 13 Aug 2014 17:42:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165857 Assessment finalised under Rule 6(5) of the Central Sales Tax Rules was quashed because the dealer was not given a fair opportunity to file objections or produce books of account. The authority completed the assessment on the same day as the request for extension, before the time for assessment had expired, and without prior notice of rejection of adjournment. Since assessment proceedings are quasi-judicial, the assessing authority was required to afford a reasonable opportunity to contest the proposal before finalising the order. The order was therefore unsustainable for violation of natural justice and was set aside. Case-Laws VAT and Sales Tax Thu, 23 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165857