https://www.taxtmi.com/caselaws?id=236714 A finding that Gwar split purchases were intra-State and sham could not stand where the Tax Board relied on limited enquiry, sample transactions, and statements not tested through cross-examination or proper verification from the registered sellers. The HC held that tax authorities must conduct a meaningful enquiry and observe natural justice before drawing adverse conclusions from incriminating material. As the assessee had produced supporting documents and was denied a real opportunity to meet the evidence, the assessment orders were set aside and the matter remitted for fresh consideration after giving a reasonable opportunity of hearing. en-us Thu, 29 Aug 2013 00:00:00 +0530 Fri, 10 Oct 2014 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236714 A finding that Gwar split purchases were intra-State and sham could not stand where the Tax Board relied on limited enquiry, sample transactions, and statements not tested through cross-examination or proper verification from the registered sellers. The HC held that tax authorities must conduct a meaningful enquiry and observe natural justice before drawing adverse conclusions from incriminating material. As the assessee had produced supporting documents and was denied a real opportunity to meet the evidence, the assessment orders were set aside and the matter remitted for fresh consideration after giving a reasonable opportunity of hearing. Case-Laws VAT and Sales Tax Thu, 29 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236714