https://www.taxtmi.com/caselaws?id=190973 A pre-revision notice and assessment order were held unsustainable where the dealer's objections and supporting material were not properly considered. The authority issued a notice calling for purchase and movement details, yet concluded the assessment cryptically, ignored transport documents produced for verification, and proceeded on the basis that no documentary proof of movement existed. The communication relied on against the dealer was not supplied, enquiry was not extended to the alleged selling dealers or recipient parties, and the notice itself indicated a pre-decided demand for tax and interest. The assessment and notice were quashed, with liberty to begin fresh proceedings in accordance with law. en-us Thu, 14 Jul 2016 00:00:00 +0530 Tue, 14 Mar 2017 21:16:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190973 A pre-revision notice and assessment order were held unsustainable where the dealer's objections and supporting material were not properly considered. The authority issued a notice calling for purchase and movement details, yet concluded the assessment cryptically, ignored transport documents produced for verification, and proceeded on the basis that no documentary proof of movement existed. The communication relied on against the dealer was not supplied, enquiry was not extended to the alleged selling dealers or recipient parties, and the notice itself indicated a pre-decided demand for tax and interest. The assessment and notice were quashed, with liberty to begin fresh proceedings in accordance with law. Case-Laws VAT and Sales Tax Thu, 14 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190973