https://www.taxtmi.com/caselaws?id=346962 Reassessment based on website-derived purchase mismatch and alleged interstate sales suppression was set aside because the taxpayer was not furnished the relied-on invoice and dealer particulars, depriving it of an effective reply and personal hearing. The reassessment on alleged mis-declaration of value, based solely on DRI material, was also premature because customs adjudication had not concluded and the underlying duty liability had not attained finality. The court therefore interfered in part, directed disclosure of the relied-on materials and opportunity to object, and left further action on the third head open until completion of customs proceedings. en-us Tue, 08 Aug 2017 00:00:00 +0530 Sat, 26 Aug 2017 08:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346962 Reassessment based on website-derived purchase mismatch and alleged interstate sales suppression was set aside because the taxpayer was not furnished the relied-on invoice and dealer particulars, depriving it of an effective reply and personal hearing. The reassessment on alleged mis-declaration of value, based solely on DRI material, was also premature because customs adjudication had not concluded and the underlying duty liability had not attained finality. The court therefore interfered in part, directed disclosure of the relied-on materials and opportunity to object, and left further action on the third head open until completion of customs proceedings. Case-Laws VAT and Sales Tax Tue, 08 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346962