https://www.taxtmi.com/caselaws?id=333919 Supporting certificates needed for concessional taxation may be entertained even after assessment, where governing instructions and settled practice permit consideration on sufficient cause; a tax authority therefore cannot refuse to examine an Industrial Input Certificate merely because the assessment is complete. Once that refusal is set aside, any levy depending on the certificate, including tax on Rubber Profile, requires fresh consideration. The remaining disputed heads may also be redone with an opportunity to file materials, raise objections, and receive a personal hearing before a fresh assessment order is passed. en-us Thu, 29 Sep 2016 00:00:00 +0530 Fri, 28 Oct 2016 09:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333919 Supporting certificates needed for concessional taxation may be entertained even after assessment, where governing instructions and settled practice permit consideration on sufficient cause; a tax authority therefore cannot refuse to examine an Industrial Input Certificate merely because the assessment is complete. Once that refusal is set aside, any levy depending on the certificate, including tax on Rubber Profile, requires fresh consideration. The remaining disputed heads may also be redone with an opportunity to file materials, raise objections, and receive a personal hearing before a fresh assessment order is passed. Case-Laws VAT and Sales Tax Thu, 29 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333919