https://www.taxtmi.com/caselaws?id=163537 Revised assessment and penalty were sustained because no violation of natural justice was established: purchase particulars were supplied, a revised show-cause notice gave enhanced details and time to respond, and the assessee did not seek extension or file objections. The court treated the reliance on purchase bills, seller records and the assessee's own C-form and purchase statements as sufficient, and held that cross-examination principles on third-party material were inapplicable on these facts. Writ relief was also declined because an effective statutory appeal existed, the assessee had failed to comply with the pre-deposit requirement, and no gross injustice or palpable illegality was shown. en-us Tue, 04 Sep 2007 00:00:00 +0530 Sun, 28 Dec 2014 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163537 Revised assessment and penalty were sustained because no violation of natural justice was established: purchase particulars were supplied, a revised show-cause notice gave enhanced details and time to respond, and the assessee did not seek extension or file objections. The court treated the reliance on purchase bills, seller records and the assessee's own C-form and purchase statements as sufficient, and held that cross-examination principles on third-party material were inapplicable on these facts. Writ relief was also declined because an effective statutory appeal existed, the assessee had failed to comply with the pre-deposit requirement, and no gross injustice or palpable illegality was shown. Case-Laws VAT and Sales Tax Tue, 04 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163537