https://www.taxtmi.com/caselaws?id=159467 Where a reassessment rests on debit notes and statements obtained during inspection, the assessing authority must furnish those relied-upon materials before completing the order so the assessee can raise effective objections. Failure to supply the requested documents deprived the assessee of a meaningful opportunity to meet the case and amounted to breach of audi alteram partem. The availability of an appellate remedy did not cure the defect, particularly where the statutory appellate scheme restricted additional evidence. The Madras HC therefore set aside the reassessment order as void for violation of natural justice. en-us Thu, 04 Nov 1993 00:00:00 +0530 Mon, 25 Nov 2013 18:33:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159467 Where a reassessment rests on debit notes and statements obtained during inspection, the assessing authority must furnish those relied-upon materials before completing the order so the assessee can raise effective objections. Failure to supply the requested documents deprived the assessee of a meaningful opportunity to meet the case and amounted to breach of audi alteram partem. The availability of an appellate remedy did not cure the defect, particularly where the statutory appellate scheme restricted additional evidence. The Madras HC therefore set aside the reassessment order as void for violation of natural justice. Case-Laws VAT and Sales Tax Thu, 04 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159467