https://www.taxtmi.com/caselaws?id=281425 Assessment under the sales tax regime was examined against a turnover discrepancy and the effect of C-declaration forms, with the assessee having failed to fully explain the matter at the pre-assessment stage. The Court nevertheless considered that the assessee had been regularly paying tax and found it appropriate to grant one further opportunity to file objections and supporting records. That relief was made conditional on payment of tax at the rates directed, followed by a fresh consideration by the Assessing Officer under section 84. Consequentially, the bank attachment was directed to be lifted, and the assessment was not left in its existing form. en-us Wed, 21 Sep 2016 00:00:00 +0530 Tue, 18 Jun 2019 21:30:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281425 Assessment under the sales tax regime was examined against a turnover discrepancy and the effect of C-declaration forms, with the assessee having failed to fully explain the matter at the pre-assessment stage. The Court nevertheless considered that the assessee had been regularly paying tax and found it appropriate to grant one further opportunity to file objections and supporting records. That relief was made conditional on payment of tax at the rates directed, followed by a fresh consideration by the Assessing Officer under section 84. Consequentially, the bank attachment was directed to be lifted, and the assessment was not left in its existing form. Case-Laws VAT and Sales Tax Wed, 21 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281425