https://www.taxtmi.com/caselaws?id=384760 Assessment orders were set aside for breach of natural justice where the assessee was denied access to documents in the department's possession that were needed to support claims relating to branch transfer and exhibition activity. The requested materials were not furnished despite a request and adjournment, which materially prejudiced the assessee's ability to present its case and undermined the fairness of the assessment process. The availability of an alternative appellate remedy did not cure the procedural defect. The assessments were therefore restored for fresh consideration after supply of the relevant documents. en-us Thu, 08 Aug 2019 00:00:00 +0530 Fri, 23 Aug 2019 07:24:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384760 Assessment orders were set aside for breach of natural justice where the assessee was denied access to documents in the department's possession that were needed to support claims relating to branch transfer and exhibition activity. The requested materials were not furnished despite a request and adjournment, which materially prejudiced the assessee's ability to present its case and undermined the fairness of the assessment process. The availability of an alternative appellate remedy did not cure the procedural defect. The assessments were therefore restored for fresh consideration after supply of the relevant documents. Case-Laws VAT and Sales Tax Thu, 08 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384760