https://www.taxtmi.com/caselaws?id=402368 Assessment orders passed under the Central Sales Tax regime during the March 2020 lockdown were found to have been made without a meaningful opportunity for the assessees to respond. Because commercial establishments were closed and the assessees could not attend offices or compile records, they could not be expected to file objections, and the assessing authorities could not treat silence as acquiescence merely because limitation was nearing expiry. The orders were therefore interfered with for breach of natural justice and the matters were remanded for fresh consideration after notice and hearing. en-us Wed, 02 Dec 2020 00:00:00 +0530 Thu, 31 Dec 2020 13:32:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402368 Assessment orders passed under the Central Sales Tax regime during the March 2020 lockdown were found to have been made without a meaningful opportunity for the assessees to respond. Because commercial establishments were closed and the assessees could not attend offices or compile records, they could not be expected to file objections, and the assessing authorities could not treat silence as acquiescence merely because limitation was nearing expiry. The orders were therefore interfered with for breach of natural justice and the matters were remanded for fresh consideration after notice and hearing. Case-Laws VAT and Sales Tax Wed, 02 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402368