https://www.taxtmi.com/caselaws?id=359521 Reassessment proceedings must afford a reasonable opportunity to meet fresh grounds raised for the first time in a final notice; giving only three days to object to new allegations on sales return disallowance and excess tax collection was held to be unfair and contrary to natural justice. The existence of an appellate remedy did not prevent writ intervention where the opportunity to respond was inadequate. The reassessment order and demand notice were quashed, and the matter was remitted to the prescribed authority for reconsideration after granting reasonable opportunity. en-us Tue, 24 Apr 2018 00:00:00 +0530 Wed, 02 May 2018 06:21:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359521 Reassessment proceedings must afford a reasonable opportunity to meet fresh grounds raised for the first time in a final notice; giving only three days to object to new allegations on sales return disallowance and excess tax collection was held to be unfair and contrary to natural justice. The existence of an appellate remedy did not prevent writ intervention where the opportunity to respond was inadequate. The reassessment order and demand notice were quashed, and the matter was remitted to the prescribed authority for reconsideration after granting reasonable opportunity. Case-Laws VAT and Sales Tax Tue, 24 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359521