https://www.taxtmi.com/caselaws?id=336110 An assessment completed without issuing a show-cause notice or allowing objections was vitiated for breach of natural justice. The authority also refused relief without examining Form C declarations and export or transit sale documents, even though the departmental circular permitted acceptance of belated statutory forms and revision of assessments. The assessment and consequential demand were therefore set aside, and the matter was remanded for fresh consideration after personal hearing and examination of the relevant documents. en-us Wed, 30 Nov 2016 00:00:00 +0530 Fri, 16 Dec 2016 09:59:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336110 An assessment completed without issuing a show-cause notice or allowing objections was vitiated for breach of natural justice. The authority also refused relief without examining Form C declarations and export or transit sale documents, even though the departmental circular permitted acceptance of belated statutory forms and revision of assessments. The assessment and consequential demand were therefore set aside, and the matter was remanded for fresh consideration after personal hearing and examination of the relevant documents. Case-Laws VAT and Sales Tax Wed, 30 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336110