https://www.taxtmi.com/caselaws?id=358538 Reassessment under the Tamil Nadu General Sales Tax Act based only on third-party extracts was held unsustainable where the assessees were not given the underlying materials or an effective opportunity to cross-examine. The Tribunal found no independent corroboration, such as payment records, transport documents, or check-post evidence, linking the assessees to the alleged suppressed purchases. Applying natural justice and the requirement of a reasonable opportunity in reassessment proceedings, it held that the department had not discharged its burden. The reassessment additions were therefore not proved and could not stand, and the related penalty also fell with the addition. en-us Fri, 16 Mar 2018 00:00:00 +0530 Sat, 14 Apr 2018 07:13:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358538 Reassessment under the Tamil Nadu General Sales Tax Act based only on third-party extracts was held unsustainable where the assessees were not given the underlying materials or an effective opportunity to cross-examine. The Tribunal found no independent corroboration, such as payment records, transport documents, or check-post evidence, linking the assessees to the alleged suppressed purchases. Applying natural justice and the requirement of a reasonable opportunity in reassessment proceedings, it held that the department had not discharged its burden. The reassessment additions were therefore not proved and could not stand, and the related penalty also fell with the addition. Case-Laws VAT and Sales Tax Fri, 16 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358538