https://www.taxtmi.com/caselaws?id=395469 An assessment order based on relied-upon material cannot stand where the assessee is denied effective access to the documents and a meaningful opportunity to reply. The court found that the material had allegedly been served on a third person, while the assessee consistently claimed non-receipt, and there was no specific denial of that objection. Because the authority passed the order without ensuring supply of the relied-upon documents or granting an effective hearing, the assessment was quashed and the matter remitted for fresh consideration after disclosure of the material and a fresh reply. en-us Tue, 19 May 2020 00:00:00 +0530 Fri, 04 Dec 2020 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395469 An assessment order based on relied-upon material cannot stand where the assessee is denied effective access to the documents and a meaningful opportunity to reply. The court found that the material had allegedly been served on a third person, while the assessee consistently claimed non-receipt, and there was no specific denial of that objection. Because the authority passed the order without ensuring supply of the relied-upon documents or granting an effective hearing, the assessment was quashed and the matter remitted for fresh consideration after disclosure of the material and a fresh reply. Case-Laws VAT and Sales Tax Tue, 19 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395469