https://www.taxtmi.com/caselaws?id=367311 Where an assessee specifically requests personal hearing and an opportunity to confront web-based material and cross-examine sellers, the assessing authority must consider those requests and furnish the relied-upon material before completing the assessment. Here, the objections sought personal hearing and summons to the sellers, but the impugned order did not meaningfully deal with those requests and the material relied upon was not shown to have been supplied in advance. The Madras High Court held that this breached principles of natural justice, set aside the assessment order, and remitted the matter for fresh decision after supplying the material and granting personal hearing. en-us Thu, 19 Jul 2018 00:00:00 +0530 Wed, 19 Sep 2018 07:47:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367311 Where an assessee specifically requests personal hearing and an opportunity to confront web-based material and cross-examine sellers, the assessing authority must consider those requests and furnish the relied-upon material before completing the assessment. Here, the objections sought personal hearing and summons to the sellers, but the impugned order did not meaningfully deal with those requests and the material relied upon was not shown to have been supplied in advance. The Madras High Court held that this breached principles of natural justice, set aside the assessment order, and remitted the matter for fresh decision after supplying the material and granting personal hearing. Case-Laws VAT and Sales Tax Thu, 19 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367311