https://www.taxtmi.com/caselaws?id=382448 An assessment based on seller-side website data was found vulnerable because it did not show proper application of the JKM Graphics Solutions principle requiring consideration of the assessee's objections and supporting materials. The Court noted service by registered post and affixture, but in view of the procedural objections and the need for one further opportunity, it directed that the impugned assessment be treated as a show-cause notice. The assessee was permitted to file objections and obtain a personal hearing on payment of 15% of the tax assessed, after which the assessment had to be redone on the basis of the objections and documents. en-us Tue, 25 Jun 2019 00:00:00 +0530 Thu, 04 Jul 2019 09:22:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382448 An assessment based on seller-side website data was found vulnerable because it did not show proper application of the JKM Graphics Solutions principle requiring consideration of the assessee's objections and supporting materials. The Court noted service by registered post and affixture, but in view of the procedural objections and the need for one further opportunity, it directed that the impugned assessment be treated as a show-cause notice. The assessee was permitted to file objections and obtain a personal hearing on payment of 15% of the tax assessed, after which the assessment had to be redone on the basis of the objections and documents. Case-Laws VAT and Sales Tax Tue, 25 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382448