https://www.taxtmi.com/caselaws?id=441331 The court found the writ petition maintainable, emphasizing the need for jurisdictional facts in assessments. It clarified that Section 6-A of the CST Act does not create a conclusive presumption and dealers must prove goods movement. The assessment reopening based on assumptions lacked evidential support, leading to quashing of orders. The court ruled in favor of the petitioner, highlighting the improper basis for assessment reopening. The writ petitions were allowed without costs, and related petitions were closed. en-us Wed, 12 Jul 2023 00:00:00 +0530 Sat, 05 Aug 2023 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441331 The court found the writ petition maintainable, emphasizing the need for jurisdictional facts in assessments. It clarified that Section 6-A of the CST Act does not create a conclusive presumption and dealers must prove goods movement. The assessment reopening based on assumptions lacked evidential support, leading to quashing of orders. The court ruled in favor of the petitioner, highlighting the improper basis for assessment reopening. The writ petitions were allowed without costs, and related petitions were closed. Case-Laws VAT and Sales Tax Wed, 12 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441331