https://www.taxtmi.com/caselaws?id=377062 An assessment based mainly on non-production of original tax invoices was held unsustainable where the purchaser and selling dealers had reported the transactions, no suppression of sales or purchases was found, and the assessee had not been given an effective opportunity to explain the material. The Court noted that the reply and relevant circumstances were not properly considered, including that the alleged defect arose in a transaction within the same tax circle. The assessment was quashed and the matter remanded for fresh consideration with a sufficient opportunity and personal hearing. en-us Tue, 05 Mar 2019 00:00:00 +0530 Fri, 22 Mar 2019 06:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377062 An assessment based mainly on non-production of original tax invoices was held unsustainable where the purchaser and selling dealers had reported the transactions, no suppression of sales or purchases was found, and the assessee had not been given an effective opportunity to explain the material. The Court noted that the reply and relevant circumstances were not properly considered, including that the alleged defect arose in a transaction within the same tax circle. The assessment was quashed and the matter remanded for fresh consideration with a sufficient opportunity and personal hearing. Case-Laws VAT and Sales Tax Tue, 05 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377062