https://www.taxtmi.com/caselaws?id=335485 A dealer's request for personal hearing in pre-revision proceedings had to be considered before finalising assessment; failure to do so offended natural justice and invalidated the assessment orders. The court also noted that C Forms, F Forms and similar declaration forms supporting concessional taxation could not be rejected merely because they were produced after the stipulated period. Where the dealer was not shown to be a chronic defaulter and the available forms were capable of consideration, they had to be examined on remand. The impugned assessments were set aside and fresh assessment was directed after granting personal hearing and considering the declaration forms. en-us Wed, 02 Nov 2016 00:00:00 +0530 Sat, 03 Dec 2016 06:41:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335485 A dealer's request for personal hearing in pre-revision proceedings had to be considered before finalising assessment; failure to do so offended natural justice and invalidated the assessment orders. The court also noted that C Forms, F Forms and similar declaration forms supporting concessional taxation could not be rejected merely because they were produced after the stipulated period. Where the dealer was not shown to be a chronic defaulter and the available forms were capable of consideration, they had to be examined on remand. The impugned assessments were set aside and fresh assessment was directed after granting personal hearing and considering the declaration forms. Case-Laws VAT and Sales Tax Wed, 02 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335485