https://www.taxtmi.com/caselaws?id=269411 An assessment founded on alleged non-production of documents was set aside because the dealer contended that relevant records were available but had not been properly considered and that a fair opportunity to produce them had not been granted. The matter was remitted for fresh adjudication on merits after the assessee is permitted to furnish the documents and is given a personal hearing. Once the assessment order was quashed, the rectification petition under section 84 no longer had independent survival. The dispute was therefore reopened for reconsideration by the assessing authority on the basis of the materials to be produced. en-us Thu, 08 Oct 2015 00:00:00 +0530 Mon, 14 Dec 2015 21:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269411 An assessment founded on alleged non-production of documents was set aside because the dealer contended that relevant records were available but had not been properly considered and that a fair opportunity to produce them had not been granted. The matter was remitted for fresh adjudication on merits after the assessee is permitted to furnish the documents and is given a personal hearing. Once the assessment order was quashed, the rectification petition under section 84 no longer had independent survival. The dispute was therefore reopened for reconsideration by the assessing authority on the basis of the materials to be produced. Case-Laws VAT and Sales Tax Thu, 08 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269411