https://www.taxtmi.com/caselaws?id=369659 An assessment order was set aside for breach of natural justice because the assessee's objections specifically sought a personal hearing and permission to cross-examine the sellers, yet the authority did not meaningfully deal with those requests. The relied-on materials were not shown to have been furnished, and the governing circular required a hearing. The Court relied on its prior ruling that a hearing cannot be denied even where objections are not filed. The matter was remanded for fresh consideration after supply of the materials and grant of personal hearing. en-us Thu, 25 Oct 2018 00:00:00 +0530 Thu, 01 Nov 2018 13:51:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369659 An assessment order was set aside for breach of natural justice because the assessee's objections specifically sought a personal hearing and permission to cross-examine the sellers, yet the authority did not meaningfully deal with those requests. The relied-on materials were not shown to have been furnished, and the governing circular required a hearing. The Court relied on its prior ruling that a hearing cannot be denied even where objections are not filed. The matter was remanded for fresh consideration after supply of the materials and grant of personal hearing. Case-Laws VAT and Sales Tax Thu, 25 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369659