https://www.taxtmi.com/caselaws?id=128658 In a best judgment sales tax assessment based on third-party account extracts, natural justice is satisfied where the assessee is supplied the substance of the adverse material and given a fair chance to explain or rebut it. The authority need not, as a matter of right, produce every informant or allow confrontation with third parties in every case. Here, the assessee was informed of the relevant extracts more than once and had the opportunity to challenge them but did not take effective steps to do so. Disclosure of the gist of the private information and an opportunity to meet it were therefore sufficient compliance with natural justice. en-us Tue, 19 Mar 1963 00:00:00 +0530 Tue, 09 Apr 2013 18:04:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128658 In a best judgment sales tax assessment based on third-party account extracts, natural justice is satisfied where the assessee is supplied the substance of the adverse material and given a fair chance to explain or rebut it. The authority need not, as a matter of right, produce every informant or allow confrontation with third parties in every case. Here, the assessee was informed of the relevant extracts more than once and had the opportunity to challenge them but did not take effective steps to do so. Disclosure of the gist of the private information and an opportunity to meet it were therefore sufficient compliance with natural justice. Case-Laws VAT and Sales Tax Tue, 19 Mar 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128658