https://www.taxtmi.com/caselaws?id=173666 The Supreme Court upheld the High Court's decision, affirming the assessee's right to cross-examine third parties in best judgment assessments under Section 17(3) of the Kerala General Sales Tax Act. Emphasizing principles of natural justice, the Court ruled that the assessee must have a reasonable opportunity to be heard and challenge evidence used against them. The judgment clarified the interpretation of the proviso to Section 17(3) and Rule 15, highlighting the importance of allowing the assessee to examine and cross-examine witnesses. Appeals were dismissed with no costs awarded. en-us Tue, 15 Mar 1977 00:00:00 +0530 Sat, 01 Jul 2017 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173666 The Supreme Court upheld the High Court's decision, affirming the assessee's right to cross-examine third parties in best judgment assessments under Section 17(3) of the Kerala General Sales Tax Act. Emphasizing principles of natural justice, the Court ruled that the assessee must have a reasonable opportunity to be heard and challenge evidence used against them. The judgment clarified the interpretation of the proviso to Section 17(3) and Rule 15, highlighting the importance of allowing the assessee to examine and cross-examine witnesses. Appeals were dismissed with no costs awarded. Case-Laws Income Tax Tue, 15 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173666