https://www.taxtmi.com/caselaws?id=167992 Assessment orders based on statements and records obtained from an oil company were set aside because the assessee was not shown to have received all relied-upon material or an effective opportunity to verify those records before the orders were passed. The Department did not substantiate its claim that sufficient opportunity had been given, and the availability of an alternative remedy did not bar intervention where breach of natural justice was established. Allegations that appeal papers were fabricated were treated as a separate matter and did not sustain the assessments. The matters were remitted for fresh assessment after furnishing the relied-upon supply vouchers and giving a reasonable hearing. en-us Fri, 11 Nov 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167992 Assessment orders based on statements and records obtained from an oil company were set aside because the assessee was not shown to have received all relied-upon material or an effective opportunity to verify those records before the orders were passed. The Department did not substantiate its claim that sufficient opportunity had been given, and the availability of an alternative remedy did not bar intervention where breach of natural justice was established. Allegations that appeal papers were fabricated were treated as a separate matter and did not sustain the assessments. The matters were remitted for fresh assessment after furnishing the relied-upon supply vouchers and giving a reasonable hearing. Case-Laws VAT and Sales Tax Fri, 11 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167992