https://www.taxtmi.com/caselaws?id=251925 A reassessment under the Tamil Nadu Value Added Tax Act was held unsustainable because the assessee was not given a fair opportunity to respond to third-party cross-verification material. The authority did not furnish invoice-wise particulars or the full addresses of the alleged purchasers despite requests, leaving the assessee unable to produce an effective reply. The order was therefore set aside for denial of fair hearing, and the matter was remitted for fresh consideration after granting adequate opportunity, subject to deposit of 25% of the tax demanded. en-us Wed, 02 Jul 2014 00:00:00 +0530 Sat, 04 Oct 2014 09:48:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251925 A reassessment under the Tamil Nadu Value Added Tax Act was held unsustainable because the assessee was not given a fair opportunity to respond to third-party cross-verification material. The authority did not furnish invoice-wise particulars or the full addresses of the alleged purchasers despite requests, leaving the assessee unable to produce an effective reply. The order was therefore set aside for denial of fair hearing, and the matter was remitted for fresh consideration after granting adequate opportunity, subject to deposit of 25% of the tax demanded. Case-Laws VAT and Sales Tax Wed, 02 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251925