https://www.taxtmi.com/caselaws?id=394233 An assessment revising tax liability on inter-State sales for want of Form C declarations cannot be sustained where no prior notice or reasonable opportunity of hearing was given. The High Court applied the statutory assessment procedure and the requirements of fair hearing and natural justice, holding that the authority must allow the assessee to explain its position and produce supporting material before altering the tax demand. The assessment was therefore treated as notice, with liberty to file objections and evidence, followed by a fresh decision after personal hearing. en-us Tue, 03 Mar 2020 00:00:00 +0530 Mon, 06 Apr 2020 11:03:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394233 An assessment revising tax liability on inter-State sales for want of Form C declarations cannot be sustained where no prior notice or reasonable opportunity of hearing was given. The High Court applied the statutory assessment procedure and the requirements of fair hearing and natural justice, holding that the authority must allow the assessee to explain its position and produce supporting material before altering the tax demand. The assessment was therefore treated as notice, with liberty to file objections and evidence, followed by a fresh decision after personal hearing. Case-Laws VAT and Sales Tax Tue, 03 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394233