https://www.taxtmi.com/caselaws?id=421880 The Court set aside the Tribunal's orders regarding the interpretation of seized material in tax assessment, emphasizing the need for a fresh consideration due to the Tribunal's failure to fully assess the applicant's submissions. Additionally, the Court highlighted procedural flaws in the consideration of reports by the SIB authority and the denial of rebate against purchases from unregistered dealers. Concerns were raised about the restoration of suppressed purchases and evaded sales without clear evidence, leading to a remand for thorough reconsideration. The Court stressed the importance of providing the applicant with a fair opportunity of hearing throughout the assessment process, underscoring principles of natural justice and procedural fairness. en-us Tue, 26 Apr 2022 00:00:00 +0530 Wed, 04 May 2022 08:30:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421880 The Court set aside the Tribunal's orders regarding the interpretation of seized material in tax assessment, emphasizing the need for a fresh consideration due to the Tribunal's failure to fully assess the applicant's submissions. Additionally, the Court highlighted procedural flaws in the consideration of reports by the SIB authority and the denial of rebate against purchases from unregistered dealers. Concerns were raised about the restoration of suppressed purchases and evaded sales without clear evidence, leading to a remand for thorough reconsideration. The Court stressed the importance of providing the applicant with a fair opportunity of hearing throughout the assessment process, underscoring principles of natural justice and procedural fairness. Case-Laws VAT and Sales Tax Tue, 26 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421880