https://www.taxtmi.com/caselaws?id=259503 The petitioner challenged an assessment order imposing a liability of Rs. 6,65,047, citing denial of adjournment to produce Books of Accounts. The Court found the denial unjustified, emphasizing the necessity of audit and natural justice. The petitioner was directed to deposit Rs. 1.5 lakhs for reconsideration by the Commercial Tax Officer, who was instructed to re-examine the matter after allowing the production of Books of Accounts. The appeal before the appellate authority was deemed redundant due to the primary case reassessment. Both matters were disposed of, with the Court's intervention affecting the appellate proceedings. en-us Tue, 04 Nov 2014 00:00:00 +0530 Tue, 12 May 2015 07:03:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259503 The petitioner challenged an assessment order imposing a liability of Rs. 6,65,047, citing denial of adjournment to produce Books of Accounts. The Court found the denial unjustified, emphasizing the necessity of audit and natural justice. The petitioner was directed to deposit Rs. 1.5 lakhs for reconsideration by the Commercial Tax Officer, who was instructed to re-examine the matter after allowing the production of Books of Accounts. The appeal before the appellate authority was deemed redundant due to the primary case reassessment. Both matters were disposed of, with the Court's intervention affecting the appellate proceedings. Case-Laws VAT and Sales Tax Tue, 04 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259503