https://www.taxtmi.com/caselaws?id=398815 An assessment order that ignores material documentary evidence, including F-Forms and connected records supporting a claim that part of the turnover arose from inter-State job work, cannot stand. The Telangana HC found that the relevant material was not examined before finalising the assessment, amounting to failure to consider material evidence. The order was therefore set aside and the matter remitted for fresh consideration, with directions to verify the F-Forms, grant personal hearing, and pass a reasoned order in accordance with law. The assessee was also permitted to raise the plea of limitation under Rule 14A(5A) before the assessing authority on remand. en-us Wed, 16 Sep 2020 00:00:00 +0530 Fri, 25 Sep 2020 09:50:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398815 An assessment order that ignores material documentary evidence, including F-Forms and connected records supporting a claim that part of the turnover arose from inter-State job work, cannot stand. The Telangana HC found that the relevant material was not examined before finalising the assessment, amounting to failure to consider material evidence. The order was therefore set aside and the matter remitted for fresh consideration, with directions to verify the F-Forms, grant personal hearing, and pass a reasoned order in accordance with law. The assessee was also permitted to raise the plea of limitation under Rule 14A(5A) before the assessing authority on remand. Case-Laws VAT and Sales Tax Wed, 16 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398815