https://www.taxtmi.com/caselaws?id=437374 Rule 25 of the Maharashtra Municipal Corporation cess assessment scheme requires the Commissioner to consider evidence promptly and complete assessment expeditiously; the power cannot be kept pending indefinitely merely because further documents are awaited. The text states that, even without an express limitation period, assessment must be completed within a reasonable time consistent with the statutory scheme, and a ten-year delay after the Form-H notice was unreasonable. It further states that a reminder citing Rule 33 of the Local Body Tax Rules, instead of the governing cess rules, showed lack of application of mind and use of an incorrect legal framework, rendering the action unjustified to that extent. en-us Wed, 03 May 2023 00:00:00 +0530 Thu, 04 May 2023 21:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437374 Rule 25 of the Maharashtra Municipal Corporation cess assessment scheme requires the Commissioner to consider evidence promptly and complete assessment expeditiously; the power cannot be kept pending indefinitely merely because further documents are awaited. The text states that, even without an express limitation period, assessment must be completed within a reasonable time consistent with the statutory scheme, and a ten-year delay after the Form-H notice was unreasonable. It further states that a reminder citing Rule 33 of the Local Body Tax Rules, instead of the governing cess rules, showed lack of application of mind and use of an incorrect legal framework, rendering the action unjustified to that extent. Case-Laws VAT and Sales Tax Wed, 03 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437374