https://www.taxtmi.com/caselaws?id=409743 An assessment made during the Covid-19 lockdown was set aside where the dealer credibly claimed non-receipt of the notice and sought an opportunity to produce the required declaration forms. The Court accepted that exceptional circumstances and the closure of the Guntur office could have prevented effective receipt and response, and held that the authority should have granted a meaningful hearing before finalising the tax liability. The matter was remitted for reconsideration after allowing the dealer to submit the relevant documents and be heard, applying the principles of natural justice. en-us Wed, 27 Jan 2021 00:00:00 +0530 Thu, 15 Jul 2021 08:05:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409743 An assessment made during the Covid-19 lockdown was set aside where the dealer credibly claimed non-receipt of the notice and sought an opportunity to produce the required declaration forms. The Court accepted that exceptional circumstances and the closure of the Guntur office could have prevented effective receipt and response, and held that the authority should have granted a meaningful hearing before finalising the tax liability. The matter was remitted for reconsideration after allowing the dealer to submit the relevant documents and be heard, applying the principles of natural justice. Case-Laws VAT and Sales Tax Wed, 27 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409743