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    <title>2015 (12) TMI 994 - MADRAS HIGH COURT</title>
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    <description>Revised assessment orders were set aside because the dealer&#039;s preliminary reply and supporting documents, produced during inspection, were not considered before finalisation. In a works contract consumption assessment, those materials required verification before any adverse order could be passed. The omission to examine the reply and documents amounted to denial of a fair opportunity and breach of natural justice. The matter was remanded for fresh assessment after considering the additional reply and documents and after granting personal hearing.</description>
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      <description>Revised assessment orders were set aside because the dealer&#039;s preliminary reply and supporting documents, produced during inspection, were not considered before finalisation. In a works contract consumption assessment, those materials required verification before any adverse order could be passed. The omission to examine the reply and documents amounted to denial of a fair opportunity and breach of natural justice. The matter was remanded for fresh assessment after considering the additional reply and documents and after granting personal hearing.</description>
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