https://www.taxtmi.com/caselaws?id=360721 Assessment orders cannot be sustained when the authority travels beyond the proposals in the original notice and confirms additional grounds without first serving a revised notice and supporting materials. Where fresh material such as website data is relied on, the assessee must be given an effective opportunity to object and be heard before adverse action is taken. Uncommunicated proposals offend natural justice and render the assessment unsustainable. The Madras High Court accordingly set aside the impugned assessment orders and remitted the matters for fresh consideration after proper notice and opportunity of defence. en-us Mon, 23 Apr 2018 00:00:00 +0530 Tue, 22 May 2018 08:20:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360721 Assessment orders cannot be sustained when the authority travels beyond the proposals in the original notice and confirms additional grounds without first serving a revised notice and supporting materials. Where fresh material such as website data is relied on, the assessee must be given an effective opportunity to object and be heard before adverse action is taken. Uncommunicated proposals offend natural justice and render the assessment unsustainable. The Madras High Court accordingly set aside the impugned assessment orders and remitted the matters for fresh consideration after proper notice and opportunity of defence. Case-Laws VAT and Sales Tax Mon, 23 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360721