https://www.taxtmi.com/caselaws?id=384906 Where a revised assessment depends on inspection-based stock materials not furnished to the assessee, that stock reconciliation component cannot stand without disclosure of the inspection stock statement and stock reconciliation statement, and it was remitted for fresh determination after supplying those records. The separate suppression component was treated as a matter for the statutory appellate remedy, with limitation, pre-deposit, condonation of delay and exclusion of time to be considered by the appellate authority in accordance with law. The result was partial relief: one part of the assessment was sent back for reconsideration, while the other was left to the appeal process. en-us Fri, 02 Aug 2019 00:00:00 +0530 Tue, 27 Aug 2019 07:32:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384906 Where a revised assessment depends on inspection-based stock materials not furnished to the assessee, that stock reconciliation component cannot stand without disclosure of the inspection stock statement and stock reconciliation statement, and it was remitted for fresh determination after supplying those records. The separate suppression component was treated as a matter for the statutory appellate remedy, with limitation, pre-deposit, condonation of delay and exclusion of time to be considered by the appellate authority in accordance with law. The result was partial relief: one part of the assessment was sent back for reconsideration, while the other was left to the appeal process. Case-Laws VAT and Sales Tax Fri, 02 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384906