https://www.taxtmi.com/caselaws?id=263803 A quasi-judicial assessment must consider the dealer's replies and supporting documents before confirming demand, and failure to do so amounts to violation of natural justice. The record showed that the dealer had furnished materials such as cancellation of the invoice and a revised return, but the impugned order did not reflect consideration of those materials or proper application of mind. The assessment was therefore set aside and the matter remanded for fresh consideration, with a personal hearing and a reasoned order on merits and in accordance with law. en-us Fri, 24 Jul 2015 00:00:00 +0530 Thu, 10 Sep 2015 08:21:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263803 A quasi-judicial assessment must consider the dealer's replies and supporting documents before confirming demand, and failure to do so amounts to violation of natural justice. The record showed that the dealer had furnished materials such as cancellation of the invoice and a revised return, but the impugned order did not reflect consideration of those materials or proper application of mind. The assessment was therefore set aside and the matter remanded for fresh consideration, with a personal hearing and a reasoned order on merits and in accordance with law. Case-Laws VAT and Sales Tax Fri, 24 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263803