https://www.taxtmi.com/caselaws?id=364598 Under the Entry Tax Act, the three-year limitation in Section 8(5) applies where a return has been filed; it does not bar proceedings when no return-cum-challan was furnished. A dealer's bona fide view that goods were non-specifiable does not dispense with the statutory obligation to file the return-cum-challan and pay tax in the prescribed manner, so the demand notices were sustained on that basis. However, an assessment made on a very short opportunity, without adequate chance to respond, violates natural justice and may be quashed and remanded for fresh consideration after proper hearing and compliance with the return and payment requirements. en-us Fri, 15 Jun 2018 00:00:00 +0530 Wed, 07 Nov 2018 08:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364598 Under the Entry Tax Act, the three-year limitation in Section 8(5) applies where a return has been filed; it does not bar proceedings when no return-cum-challan was furnished. A dealer's bona fide view that goods were non-specifiable does not dispense with the statutory obligation to file the return-cum-challan and pay tax in the prescribed manner, so the demand notices were sustained on that basis. However, an assessment made on a very short opportunity, without adequate chance to respond, violates natural justice and may be quashed and remanded for fresh consideration after proper hearing and compliance with the return and payment requirements. Case-Laws VAT and Sales Tax Fri, 15 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364598