https://www.taxtmi.com/caselaws?id=345766 Assessment based on adverse third-party statements and records could not be sustained without furnishing those materials to the assessee and allowing a meaningful opportunity to challenge them, including cross-examination where specifically sought. The Madras HC held that the reassessment under Section 16 of the Tamil Nadu General Sales Tax Act, 1959 was vitiated because the petitioner's objection requesting copies and cross-examination was ignored, resulting in a breach of natural justice. The availability of an alternative appellate remedy did not prevent writ intervention where the violation was evident on the face of the record. The assessment orders were set aside and the matter remitted for fresh consideration after disclosure of the materials and opportunity of cross-examination. en-us Wed, 19 Jul 2017 00:00:00 +0530 Wed, 28 Mar 2018 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345766 Assessment based on adverse third-party statements and records could not be sustained without furnishing those materials to the assessee and allowing a meaningful opportunity to challenge them, including cross-examination where specifically sought. The Madras HC held that the reassessment under Section 16 of the Tamil Nadu General Sales Tax Act, 1959 was vitiated because the petitioner's objection requesting copies and cross-examination was ignored, resulting in a breach of natural justice. The availability of an alternative appellate remedy did not prevent writ intervention where the violation was evident on the face of the record. The assessment orders were set aside and the matter remitted for fresh consideration after disclosure of the materials and opportunity of cross-examination. Case-Laws VAT and Sales Tax Wed, 19 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345766