https://www.taxtmi.com/caselaws?id=335778 An assessment or revisional order based on material not furnished to the dealer, and passed without a meaningful opportunity of hearing, breaches natural justice and cannot be sustained. The court noted that the revision procedure and the governing circular required notice and hearing before reassessment or revision, and that reliance on an undisclosed web-report deprived the dealer of a fair chance to respond. The availability of an alternative remedy did not prevent interference. The impugned order was set aside and the matter remanded to the assessing authority for fresh consideration in accordance with law and the prescribed procedure. en-us Thu, 10 Nov 2016 00:00:00 +0530 Fri, 09 Dec 2016 11:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335778 An assessment or revisional order based on material not furnished to the dealer, and passed without a meaningful opportunity of hearing, breaches natural justice and cannot be sustained. The court noted that the revision procedure and the governing circular required notice and hearing before reassessment or revision, and that reliance on an undisclosed web-report deprived the dealer of a fair chance to respond. The availability of an alternative remedy did not prevent interference. The impugned order was set aside and the matter remanded to the assessing authority for fresh consideration in accordance with law and the prescribed procedure. Case-Laws VAT and Sales Tax Thu, 10 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335778