https://www.taxtmi.com/caselaws?id=184276 In reassessment proceedings under the Karnataka VAT Act affecting input tax credit, the assessing authority must first consider the documents produced by the dealer, grant a reasonable hearing, and, where adverse material depends on third-party transactions, summon the selling dealers and permit cross-examination. The court treated these procedural safeguards as necessary before any reassessment order could be made, so the reassessment could not proceed until the directions on production of evidence, hearing, and cross-examination were complied with. en-us Tue, 16 Dec 2014 00:00:00 +0530 Mon, 04 Jul 2016 16:06:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184276 In reassessment proceedings under the Karnataka VAT Act affecting input tax credit, the assessing authority must first consider the documents produced by the dealer, grant a reasonable hearing, and, where adverse material depends on third-party transactions, summon the selling dealers and permit cross-examination. The court treated these procedural safeguards as necessary before any reassessment order could be made, so the reassessment could not proceed until the directions on production of evidence, hearing, and cross-examination were complied with. Case-Laws VAT and Sales Tax Tue, 16 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184276