https://www.taxtmi.com/caselaws?id=372958 A reassessment challenge raised two issues: whether non-supply of the special investigation report vitiated the proceedings for breach of natural justice, and whether writ jurisdiction should be exercised despite an available statutory appeal. The Court stated that the petitioners themselves had to establish the genuineness of the disputed C-forms, and the mere source of suspicion or non-supply of the report did not, by itself, amount to denial of a fair hearing. It also declined to examine the merits because an efficacious alternative appellate remedy was available against the reassessment order. en-us Mon, 12 Nov 2018 00:00:00 +0530 Fri, 04 Jan 2019 06:26:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372958 A reassessment challenge raised two issues: whether non-supply of the special investigation report vitiated the proceedings for breach of natural justice, and whether writ jurisdiction should be exercised despite an available statutory appeal. The Court stated that the petitioners themselves had to establish the genuineness of the disputed C-forms, and the mere source of suspicion or non-supply of the report did not, by itself, amount to denial of a fair hearing. It also declined to examine the merits because an efficacious alternative appellate remedy was available against the reassessment order. Case-Laws VAT and Sales Tax Mon, 12 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372958