https://www.taxtmi.com/caselaws?id=159034 An assessment based on adverse material gathered from check-post declarations and sale bills cannot stand unless the assessee is furnished that material and given a fair opportunity to respond. Where the assessee was denied copies of the documents and adequate time to meet the proposed additions, the process was inconsistent with natural justice and the prescribed assessment procedure. The assessment order was therefore quashed and the matter remitted to the assessing authority for fresh consideration after granting a reasonable opportunity of participation. en-us Tue, 07 Nov 1995 00:00:00 +0530 Wed, 13 Nov 2013 16:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159034 An assessment based on adverse material gathered from check-post declarations and sale bills cannot stand unless the assessee is furnished that material and given a fair opportunity to respond. Where the assessee was denied copies of the documents and adequate time to meet the proposed additions, the process was inconsistent with natural justice and the prescribed assessment procedure. The assessment order was therefore quashed and the matter remitted to the assessing authority for fresh consideration after granting a reasonable opportunity of participation. Case-Laws VAT and Sales Tax Tue, 07 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159034