https://www.taxtmi.com/caselaws?id=259265 Revised returns filed during the transition from the Karnataka Sales Tax regime to VAT had to be considered in light of the Commissioner's circular, which was binding on the department and intended to ease the changeover. An assessment made without considering that circular, and without addressing revised returns that disclosed additional tax liability, amounted to non-consideration of relevant material and non-application of mind. Rejection of revised returns even for months within limitation was therefore unsustainable. The assessment order and consequential demand notice were quashed, and the matter was remanded for fresh consideration of the revised returns in accordance with the circular. en-us Wed, 22 Apr 2015 00:00:00 +0530 Wed, 18 Jan 2017 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259265 Revised returns filed during the transition from the Karnataka Sales Tax regime to VAT had to be considered in light of the Commissioner's circular, which was binding on the department and intended to ease the changeover. An assessment made without considering that circular, and without addressing revised returns that disclosed additional tax liability, amounted to non-consideration of relevant material and non-application of mind. Rejection of revised returns even for months within limitation was therefore unsustainable. The assessment order and consequential demand notice were quashed, and the matter was remanded for fresh consideration of the revised returns in accordance with the circular. Case-Laws VAT and Sales Tax Wed, 22 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259265