https://www.taxtmi.com/caselaws?id=274809 The Madras HC held that a reassessment could not stand where remand directions requiring supply of relied-upon materials, a meaningful opportunity to object, and cross-examination were not followed. In a dispute over alleged interstate purchases and eligibility for compounded tax under the Tamil Nadu VAT Act, the assessing authority proceeded on extracted objections and shifted the burden to the dealer without furnishing the underlying third-party material or addressing the request to verify the alleged transactions. The reassessment order was therefore set aside, and the matter was remitted for fresh assessment after supplying the full information, receiving objections, and allowing cross-examination if necessary. en-us Wed, 16 Aug 2017 00:00:00 +0530 Wed, 05 Sep 2018 06:47:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274809 The Madras HC held that a reassessment could not stand where remand directions requiring supply of relied-upon materials, a meaningful opportunity to object, and cross-examination were not followed. In a dispute over alleged interstate purchases and eligibility for compounded tax under the Tamil Nadu VAT Act, the assessing authority proceeded on extracted objections and shifted the burden to the dealer without furnishing the underlying third-party material or addressing the request to verify the alleged transactions. The reassessment order was therefore set aside, and the matter was remitted for fresh assessment after supplying the full information, receiving objections, and allowing cross-examination if necessary. Case-Laws VAT and Sales Tax Wed, 16 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274809