https://www.taxtmi.com/caselaws?id=167991 Assessment based on a seized slip pad was held procedurally unfair where the taxpayer was not supplied a copy of the material relied on before demand and penalty were raised. The order was also defective because it failed to consider the filed returns and the claimed deductions and input-tax credits. Retention of the seized documents beyond the statutory retention period was not shown to be valid, and the availability of an alternative remedy did not cure the underlying breach of natural justice. The assessment order was quashed and the matter remitted for fresh decision in accordance with law, with the taxpayer entitled to a copy of the slip pad for reply purposes. en-us Thu, 12 Jan 2012 00:00:00 +0530 Fri, 09 Jan 2015 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167991 Assessment based on a seized slip pad was held procedurally unfair where the taxpayer was not supplied a copy of the material relied on before demand and penalty were raised. The order was also defective because it failed to consider the filed returns and the claimed deductions and input-tax credits. Retention of the seized documents beyond the statutory retention period was not shown to be valid, and the availability of an alternative remedy did not cure the underlying breach of natural justice. The assessment order was quashed and the matter remitted for fresh decision in accordance with law, with the taxpayer entitled to a copy of the slip pad for reply purposes. Case-Laws VAT and Sales Tax Thu, 12 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167991