https://www.taxtmi.com/caselaws?id=157936 In quasi-judicial tax proceedings, an authority relying on a third-party affidavit and supporting photocopies to cancel registration certificates must afford the assessee an effective opportunity to test that material, including cross-examination where the documents and transactions are disputed. Refusal to summon the deponent deprived the assessee of a fair chance to meet the case against it and amounted to denial of reasonable opportunity of being heard under section 7(4) of the Punjab General Sales Tax Act, 1948. The cancellation orders could not stand. en-us Tue, 08 Nov 1994 00:00:00 +0530 Mon, 14 Oct 2013 12:12:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157936 In quasi-judicial tax proceedings, an authority relying on a third-party affidavit and supporting photocopies to cancel registration certificates must afford the assessee an effective opportunity to test that material, including cross-examination where the documents and transactions are disputed. Refusal to summon the deponent deprived the assessee of a fair chance to meet the case against it and amounted to denial of reasonable opportunity of being heard under section 7(4) of the Punjab General Sales Tax Act, 1948. The cancellation orders could not stand. Case-Laws VAT and Sales Tax Tue, 08 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157936