https://www.taxtmi.com/caselaws?id=402471 Assessment orders were vitiated because the tax authority relied on audit materials and alleged unreported purchase particulars without furnishing the relied-upon documents to the assessee or granting an effective opportunity to respond. In a quasi-judicial assessment, independent application of mind and disclosure of the material forming the basis of revision are required; failure to supply the bill-wise and date-wise particulars and the audit report amounted to breach of natural justice. The assessments were therefore quashed and the matter remanded for fresh adjudication after disclosure of the materials and grant of personal hearing. en-us Tue, 15 Dec 2020 00:00:00 +0530 Sun, 03 Jan 2021 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402471 Assessment orders were vitiated because the tax authority relied on audit materials and alleged unreported purchase particulars without furnishing the relied-upon documents to the assessee or granting an effective opportunity to respond. In a quasi-judicial assessment, independent application of mind and disclosure of the material forming the basis of revision are required; failure to supply the bill-wise and date-wise particulars and the audit report amounted to breach of natural justice. The assessments were therefore quashed and the matter remanded for fresh adjudication after disclosure of the materials and grant of personal hearing. Case-Laws VAT and Sales Tax Tue, 15 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402471