https://www.taxtmi.com/caselaws?id=796131 A fiscal assessment cannot impose tax on packing material unless the show-cause notice proposes that levy; the levy was therefore invalid. Purchase and sales particulars cannot be rejected solely because they are not in the format requested by the assessing authority when no further information is sought. Such non-consideration denies the assessee a meaningful opportunity to substantiate its claim and violates principles of natural justice. The assessment required redetermination after fresh notice and a proper hearing. en-us Tue, 07 Jul 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796131 A fiscal assessment cannot impose tax on packing material unless the show-cause notice proposes that levy; the levy was therefore invalid. Purchase and sales particulars cannot be rejected solely because they are not in the format requested by the assessing authority when no further information is sought. Such non-consideration denies the assessee a meaningful opportunity to substantiate its claim and violates principles of natural justice. The assessment required redetermination after fresh notice and a proper hearing. Case-Laws VAT / Sales Tax Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796131