https://www.taxtmi.com/caselaws?id=161137 An assessment based on third-party denials cannot be sustained unless those denials are disclosed to the assessee and a fair opportunity to rebut them is given. Here, the adverse finding that the assessee had falsely disclosed consignee details rested on written denials allegedly obtained from the purported consignees, but those materials were not furnished during the assessment. As the assessee could not effectively meet the allegation without access to the foundation of the demand, the proceedings were held to be vitiated by breach of natural justice. The assessment order and consequential demand notice were therefore set aside for want of reasonable opportunity of hearing. en-us Mon, 03 Jun 1996 00:00:00 +0530 Tue, 07 Jan 2014 16:16:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161137 An assessment based on third-party denials cannot be sustained unless those denials are disclosed to the assessee and a fair opportunity to rebut them is given. Here, the adverse finding that the assessee had falsely disclosed consignee details rested on written denials allegedly obtained from the purported consignees, but those materials were not furnished during the assessment. As the assessee could not effectively meet the allegation without access to the foundation of the demand, the proceedings were held to be vitiated by breach of natural justice. The assessment order and consequential demand notice were therefore set aside for want of reasonable opportunity of hearing. Case-Laws VAT and Sales Tax Mon, 03 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161137