https://www.taxtmi.com/caselaws?id=255609 An assessment under the Orissa Value Added Tax Act was held unsustainable where adverse materials and seized documents relied upon were not supplied to the dealer and no effective hearing was given. The authority may gather material behind the dealer's back in fiscal assessment, but any prejudicial material proposed for use against the dealer must be disclosed so it can be rebutted. The rule of audi alteram partem requires that the affected party be confronted with the incriminating material and given a meaningful opportunity to explain it before reliance is placed on it. en-us Fri, 26 Sep 2014 00:00:00 +0530 Wed, 21 Jan 2015 12:36:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255609 An assessment under the Orissa Value Added Tax Act was held unsustainable where adverse materials and seized documents relied upon were not supplied to the dealer and no effective hearing was given. The authority may gather material behind the dealer's back in fiscal assessment, but any prejudicial material proposed for use against the dealer must be disclosed so it can be rebutted. The rule of audi alteram partem requires that the affected party be confronted with the incriminating material and given a meaningful opportunity to explain it before reliance is placed on it. Case-Laws VAT and Sales Tax Fri, 26 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255609