https://www.taxtmi.com/caselaws?id=409744 A revised assessment based on third-party material cannot be sustained unless the assessee is given the relied-upon documents and a meaningful opportunity to cross-examine the person whose statements are used. Section 81 of the TNVAT Act, 2006 permits summoning witnesses and compelling attendance, and that procedure must be followed where third-party evidence drives the assessment. As the third party was not produced for cross-examination and the prescribed process was not observed, the assessment was vulnerable for procedural unfairness. The impugned order was set aside and the matter remanded for fresh consideration in accordance with law. en-us Fri, 30 Apr 2021 00:00:00 +0530 Thu, 15 Jul 2021 08:05:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409744 A revised assessment based on third-party material cannot be sustained unless the assessee is given the relied-upon documents and a meaningful opportunity to cross-examine the person whose statements are used. Section 81 of the TNVAT Act, 2006 permits summoning witnesses and compelling attendance, and that procedure must be followed where third-party evidence drives the assessment. As the third party was not produced for cross-examination and the prescribed process was not observed, the assessment was vulnerable for procedural unfairness. The impugned order was set aside and the matter remanded for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Fri, 30 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409744