https://www.taxtmi.com/caselaws?id=350713 Reassessment proceedings based on a mismatch between monthly returns and audited accounts were held unsustainable because no personal hearing was granted and the taxpayer was not given an effective chance to file records and objections. The court treated the assessment orders as show cause notices and required a fresh assessment only after receiving objections and affording personal hearing, since denial of opportunity to explain the differential turnover and supporting accounts amounted to a breach of natural justice. en-us Thu, 12 Oct 2017 00:00:00 +0530 Sat, 11 Nov 2017 10:52:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350713 Reassessment proceedings based on a mismatch between monthly returns and audited accounts were held unsustainable because no personal hearing was granted and the taxpayer was not given an effective chance to file records and objections. The court treated the assessment orders as show cause notices and required a fresh assessment only after receiving objections and affording personal hearing, since denial of opportunity to explain the differential turnover and supporting accounts amounted to a breach of natural justice. Case-Laws VAT and Sales Tax Thu, 12 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350713