https://www.taxtmi.com/caselaws?id=200309 Assessment orders were quashed where the assessee had asserted that appearances were made, relevant high-sea sale documents were produced, and further time was sought to file Form-C and connected materials, but those assertions were not effectively rebutted. On that unrebutted record, the HC held that the assessments were completed without a fair and reasonable opportunity to place the relevant materials, amounting to a violation of natural justice. The existence of an alternative statutory remedy did not bar writ relief because breach of natural justice is a recognised exception to the alternate-remedy rule. The matter was remitted for fresh assessment after granting adequate opportunity. en-us Mon, 15 Jan 2018 00:00:00 +0530 Wed, 22 Aug 2018 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200309 Assessment orders were quashed where the assessee had asserted that appearances were made, relevant high-sea sale documents were produced, and further time was sought to file Form-C and connected materials, but those assertions were not effectively rebutted. On that unrebutted record, the HC held that the assessments were completed without a fair and reasonable opportunity to place the relevant materials, amounting to a violation of natural justice. The existence of an alternative statutory remedy did not bar writ relief because breach of natural justice is a recognised exception to the alternate-remedy rule. The matter was remitted for fresh assessment after granting adequate opportunity. Case-Laws VAT and Sales Tax Mon, 15 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200309