https://www.taxtmi.com/caselaws?id=376751 A reassessment under the Tamil Nadu Value Added Tax Act was held procedurally unfair where it was based on alleged suppressed sales and adverse third-party material, but the dealer was not furnished the relied-on invoices, payment particulars and other supporting documents. The court treated the denial of those materials, together with the refusal of an effective opportunity to cross-examine the alleged purchaser's representatives, as a breach of natural justice. The reassessment order was therefore quashed and the matter remanded for fresh consideration after granting adequate opportunity, including cross-examination. en-us Mon, 25 Feb 2019 00:00:00 +0530 Sat, 16 Mar 2019 07:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376751 A reassessment under the Tamil Nadu Value Added Tax Act was held procedurally unfair where it was based on alleged suppressed sales and adverse third-party material, but the dealer was not furnished the relied-on invoices, payment particulars and other supporting documents. The court treated the denial of those materials, together with the refusal of an effective opportunity to cross-examine the alleged purchaser's representatives, as a breach of natural justice. The reassessment order was therefore quashed and the matter remanded for fresh consideration after granting adequate opportunity, including cross-examination. Case-Laws VAT and Sales Tax Mon, 25 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376751