https://www.taxtmi.com/caselaws?id=164543 An assessment based in part on an investigation report and other adverse material was vitiated because the dealer was not informed of the contents relied upon and was denied an effective chance to rebut them. Although a privileged investigation report need not be supplied as of right, any portion or substance of it used against the assessee must be disclosed to satisfy natural justice; reliance on supplier-registration cancellations and similar adverse material without such disclosure breaches the duty to hear the affected party. The assessment was therefore set aside and the matter remitted for fresh assessment after supplying the relied-upon material and granting proper hearing. en-us Mon, 07 Sep 2009 00:00:00 +0530 Fri, 25 Apr 2014 16:53:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164543 An assessment based in part on an investigation report and other adverse material was vitiated because the dealer was not informed of the contents relied upon and was denied an effective chance to rebut them. Although a privileged investigation report need not be supplied as of right, any portion or substance of it used against the assessee must be disclosed to satisfy natural justice; reliance on supplier-registration cancellations and similar adverse material without such disclosure breaches the duty to hear the affected party. The assessment was therefore set aside and the matter remitted for fresh assessment after supplying the relied-upon material and granting proper hearing. Case-Laws VAT and Sales Tax Mon, 07 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164543