https://www.taxtmi.com/caselaws?id=251693 An adverse assessment cannot be sustained where the verification report relied on against the dealer was not furnished, because withholding that material denied an effective opportunity to meet the case. The dispute concerned entitlement to benefit under the ST-35 forms, and the sales were otherwise found genuine. Since the Tribunal had earlier directed disclosure of the report but the final order was passed without supplying it, the proceedings were vitiated on natural justice grounds. The adverse orders were set aside and the matter was remitted for limited reconsideration of the claim after furnishing the verification report to the assessee. en-us Mon, 07 Jul 2014 00:00:00 +0530 Tue, 08 Mar 2016 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251693 An adverse assessment cannot be sustained where the verification report relied on against the dealer was not furnished, because withholding that material denied an effective opportunity to meet the case. The dispute concerned entitlement to benefit under the ST-35 forms, and the sales were otherwise found genuine. Since the Tribunal had earlier directed disclosure of the report but the final order was passed without supplying it, the proceedings were vitiated on natural justice grounds. The adverse orders were set aside and the matter was remitted for limited reconsideration of the claim after furnishing the verification report to the assessee. Case-Laws VAT and Sales Tax Mon, 07 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251693