https://www.taxtmi.com/caselaws?id=163234 Assessment and penalty under the U.P. Trade Tax Act were challenged because the authorities relied on material, affidavits and a later investigative report without confronting the dealer or verifying the documents through departmental officials. The text states that natural justice required both sides' material to be verified and the dealer to be given a fair opportunity to rebut adverse evidence. On that basis, the Tribunal's order could not be sustained for want of sufficient opportunity, and the matter had to be remanded to the Joint Commissioner (Appeals) for fresh consideration. The penalty could not survive independently if the assessment itself failed. en-us Thu, 23 Aug 2007 00:00:00 +0530 Mon, 29 Dec 2014 19:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163234 Assessment and penalty under the U.P. Trade Tax Act were challenged because the authorities relied on material, affidavits and a later investigative report without confronting the dealer or verifying the documents through departmental officials. The text states that natural justice required both sides' material to be verified and the dealer to be given a fair opportunity to rebut adverse evidence. On that basis, the Tribunal's order could not be sustained for want of sufficient opportunity, and the matter had to be remanded to the Joint Commissioner (Appeals) for fresh consideration. The penalty could not survive independently if the assessment itself failed. Case-Laws VAT and Sales Tax Thu, 23 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163234