https://www.taxtmi.com/caselaws?id=183274 A fair opportunity to furnish balance Form C declarations was required before assessment, and a short extension that ignored the assessee's explanation and hearing request did not meet that standard. The Karnataka High Court held that such a mechanical approach breached natural justice and vitiated the assessment. It also held that the discretion under Rule 12(7) to grant further time on sufficient cause must be exercised judiciously and fairly; a non-speaking refusal unsupported by meaningful consideration could not sustain the assessment. The appeals succeeded, the writ petitions were allowed, and the assessment was set aside with liberty to proceed afresh after receipt of the remaining declarations within the time directed. en-us Fri, 20 Mar 2015 00:00:00 +0530 Thu, 30 Mar 2017 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183274 A fair opportunity to furnish balance Form C declarations was required before assessment, and a short extension that ignored the assessee's explanation and hearing request did not meet that standard. The Karnataka High Court held that such a mechanical approach breached natural justice and vitiated the assessment. It also held that the discretion under Rule 12(7) to grant further time on sufficient cause must be exercised judiciously and fairly; a non-speaking refusal unsupported by meaningful consideration could not sustain the assessment. The appeals succeeded, the writ petitions were allowed, and the assessment was set aside with liberty to proceed afresh after receipt of the remaining declarations within the time directed. Case-Laws VAT and Sales Tax Fri, 20 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183274