https://www.taxtmi.com/caselaws?id=397885 VAT assessments were found defective because the assessing authority did not conduct a proper independent enquiry, relied on existing materials in a cursory manner, and failed to grant an effective opportunity to the assessee to meet the adverse case. The denial of requested documents and cross-examination of relevant officials and bank personnel rendered the assessments improperly framed. The Court therefore held that a fuller enquiry was still necessary and remanded the matter for de novo consideration after supplying the requested documents and allowing cross-examination. en-us Mon, 17 Aug 2020 00:00:00 +0530 Thu, 11 Feb 2021 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397885 VAT assessments were found defective because the assessing authority did not conduct a proper independent enquiry, relied on existing materials in a cursory manner, and failed to grant an effective opportunity to the assessee to meet the adverse case. The denial of requested documents and cross-examination of relevant officials and bank personnel rendered the assessments improperly framed. The Court therefore held that a fuller enquiry was still necessary and remanded the matter for de novo consideration after supplying the requested documents and allowing cross-examination. Case-Laws VAT and Sales Tax Mon, 17 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397885