https://www.taxtmi.com/caselaws?id=356126 The court found violations of natural justice in the assessment order due to lack of proper notice and opportunity for the petitioner to respond. The re-assessment based on a third-party complaint was deemed invalid as the petitioner was not given a chance to refute the claims. The closure of the business premises and relocation of the proprietor to Ireland were confirmed, rendering the enforcement actions flawed. Procedural flaws in the enforcement proceedings, including inadequate investigation and lack of opportunity for the petitioner to counter allegations, led to the quashing of assessment orders. The judgment emphasized the importance of procedural fairness in such matters. en-us Tue, 30 Jan 2018 00:00:00 +0530 Mon, 26 Feb 2018 08:25:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356126 The court found violations of natural justice in the assessment order due to lack of proper notice and opportunity for the petitioner to respond. The re-assessment based on a third-party complaint was deemed invalid as the petitioner was not given a chance to refute the claims. The closure of the business premises and relocation of the proprietor to Ireland were confirmed, rendering the enforcement actions flawed. Procedural flaws in the enforcement proceedings, including inadequate investigation and lack of opportunity for the petitioner to counter allegations, led to the quashing of assessment orders. The judgment emphasized the importance of procedural fairness in such matters. Case-Laws VAT and Sales Tax Tue, 30 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356126