https://www.taxtmi.com/caselaws?id=382778 Reassessment based on disputed subcontract payments and Form 20H material was held unsustainable where the assessee sought reconciliation and no effective hearing was afforded before adverse findings were recorded. Mere issue of notice and receipt of a reply did not satisfy procedural fairness when the final order depended on material requiring further explanation. The reassessment was set aside for breach of natural justice, and the matter was remitted for fresh consideration after granting an effective opportunity of hearing. en-us Mon, 24 Jun 2019 00:00:00 +0530 Thu, 11 Jul 2019 05:59:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382778 Reassessment based on disputed subcontract payments and Form 20H material was held unsustainable where the assessee sought reconciliation and no effective hearing was afforded before adverse findings were recorded. Mere issue of notice and receipt of a reply did not satisfy procedural fairness when the final order depended on material requiring further explanation. The reassessment was set aside for breach of natural justice, and the matter was remitted for fresh consideration after granting an effective opportunity of hearing. Case-Laws VAT and Sales Tax Mon, 24 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382778