https://www.taxtmi.com/caselaws?id=334479 The Madras HC found the assessment vitiated by breach of natural justice because the assessee's high sea sale records, debit notes and credit notes were not duly considered, and the order did not show that missing documents were sought or that a personal hearing notice was issued. As the assessment proceeded without effective opportunity to explain the material already filed, it could not be sustained. The impugned order was set aside and the matter remitted for fresh consideration after personal hearing and examination of the documents. en-us Tue, 01 Nov 2016 00:00:00 +0530 Tue, 15 Nov 2016 10:28:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334479 The Madras HC found the assessment vitiated by breach of natural justice because the assessee's high sea sale records, debit notes and credit notes were not duly considered, and the order did not show that missing documents were sought or that a personal hearing notice was issued. As the assessment proceeded without effective opportunity to explain the material already filed, it could not be sustained. The impugned order was set aside and the matter remitted for fresh consideration after personal hearing and examination of the documents. Case-Laws VAT and Sales Tax Tue, 01 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334479