https://www.taxtmi.com/caselaws?id=404909 Writ interference in tax reassessment may still be justified despite an alternate statutory remedy where adequate opportunity is denied and natural justice is affected. The court also noted that reassessment must rest on foundational facts and cannot be built on conjecture or by shifting the basis of the original notice to a different levy. On the purchase-related allegation, the levy based on abnormally low purchase reporting was set aside. The remaining disputes concerning check post movement, short payment, stock difference and mismatch were left for fresh consideration, remand, or departmental verification after hearing the dealer. en-us Thu, 18 Feb 2021 00:00:00 +0530 Sat, 06 Mar 2021 09:46:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404909 Writ interference in tax reassessment may still be justified despite an alternate statutory remedy where adequate opportunity is denied and natural justice is affected. The court also noted that reassessment must rest on foundational facts and cannot be built on conjecture or by shifting the basis of the original notice to a different levy. On the purchase-related allegation, the levy based on abnormally low purchase reporting was set aside. The remaining disputes concerning check post movement, short payment, stock difference and mismatch were left for fresh consideration, remand, or departmental verification after hearing the dealer. Case-Laws VAT and Sales Tax Thu, 18 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404909