https://www.taxtmi.com/caselaws?id=163766 Adverse material proposed for use in assessment proceedings must be disclosed to the dealer so it can be explained or rebutted, because fair hearing requires notice of relied-upon documents. At the same time, the timing of supply may be regulated on reasonable grounds: where the dealer had failed to produce relevant books of account and manipulation was a concern, insisting on prior production before furnishing certified copies of seized slips, diary pages and the vigilance report was justified on the facts. The court also indicated that, where regular books are seized, copies of those books and other incriminating materials should be furnished when sought before the dealer is called upon to answer them. en-us Sat, 06 Dec 2008 00:00:00 +0530 Sat, 22 Nov 2014 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163766 Adverse material proposed for use in assessment proceedings must be disclosed to the dealer so it can be explained or rebutted, because fair hearing requires notice of relied-upon documents. At the same time, the timing of supply may be regulated on reasonable grounds: where the dealer had failed to produce relevant books of account and manipulation was a concern, insisting on prior production before furnishing certified copies of seized slips, diary pages and the vigilance report was justified on the facts. The court also indicated that, where regular books are seized, copies of those books and other incriminating materials should be furnished when sought before the dealer is called upon to answer them. Case-Laws VAT and Sales Tax Sat, 06 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163766