https://www.taxtmi.com/caselaws?id=434472 Natural justice was not established as a ground to interfere with the assessment orders because the record did not show denial of a fair hearing, and delay in receiving notice was not followed by any immediate intimation explaining non-appearance. The dealer was nonetheless entitled to seek consideration of C and F declaration forms after assessment, because post-assessment declaration material cannot be rejected merely for late production and may be examined through rectification under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, read with the corresponding corrective power under sales tax law. The assessment orders were left intact, but rectification proceedings were permitted and coercive action was kept in abeyance. en-us Tue, 21 Feb 2023 00:00:00 +0530 Fri, 24 Feb 2023 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434472 Natural justice was not established as a ground to interfere with the assessment orders because the record did not show denial of a fair hearing, and delay in receiving notice was not followed by any immediate intimation explaining non-appearance. The dealer was nonetheless entitled to seek consideration of C and F declaration forms after assessment, because post-assessment declaration material cannot be rejected merely for late production and may be examined through rectification under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, read with the corresponding corrective power under sales tax law. The assessment orders were left intact, but rectification proceedings were permitted and coercive action was kept in abeyance. Case-Laws VAT and Sales Tax Tue, 21 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434472