https://www.taxtmi.com/caselaws?id=404761 A tax assessment was not invalidated merely because no further best-judgment notice was issued where the assessee already knew of the proceedings and could not show actual prejudice from the omission. The natural justice objection therefore failed on the facts. At the same time, the matter was remitted for reconsideration of the assessee's pending representation based on later-received exemption and entitlement certificates, as those documents could have affected the assessment if considered earlier. The remand was limited to fresh statutory consideration of that entitlement-based claim and related liability, without disturbing the conclusion that the notice lapse alone did not vitiate the assessment. en-us Fri, 26 Feb 2021 00:00:00 +0530 Wed, 16 Jun 2021 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404761 A tax assessment was not invalidated merely because no further best-judgment notice was issued where the assessee already knew of the proceedings and could not show actual prejudice from the omission. The natural justice objection therefore failed on the facts. At the same time, the matter was remitted for reconsideration of the assessee's pending representation based on later-received exemption and entitlement certificates, as those documents could have affected the assessment if considered earlier. The remand was limited to fresh statutory consideration of that entitlement-based claim and related liability, without disturbing the conclusion that the notice lapse alone did not vitiate the assessment. Case-Laws VAT and Sales Tax Fri, 26 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404761