https://www.taxtmi.com/caselaws?id=167669 Assessment and penalty orders were invalidated because the dealer was not confronted with the additional defects and alleged manipulation ultimately relied on by the authority. Although notices had been issued for failure to produce evidence supporting exemption under the Central Sales Tax Act, the decision-maker went beyond that basis and recorded adverse findings on undisclosed material without giving an opportunity to rebut it. The Court held that this amounted to a breach of natural justice in the decision-making process, so fairness required prior notice and hearing before adverse conclusions were finalized. The orders were set aside and remitted for fresh consideration after treating them as notices and allowing objections and personal hearing, rather than relegating the appellant to the statutory appellate remedy. en-us Tue, 05 Mar 2013 00:00:00 +0530 Fri, 02 Jan 2015 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167669 Assessment and penalty orders were invalidated because the dealer was not confronted with the additional defects and alleged manipulation ultimately relied on by the authority. Although notices had been issued for failure to produce evidence supporting exemption under the Central Sales Tax Act, the decision-maker went beyond that basis and recorded adverse findings on undisclosed material without giving an opportunity to rebut it. The Court held that this amounted to a breach of natural justice in the decision-making process, so fairness required prior notice and hearing before adverse conclusions were finalized. The orders were set aside and remitted for fresh consideration after treating them as notices and allowing objections and personal hearing, rather than relegating the appellant to the statutory appellate remedy. Case-Laws VAT and Sales Tax Tue, 05 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167669