https://www.taxtmi.com/caselaws?id=415758 Penalty founded on books and statements recovered from a third party's premises could not be sustained where the dealer was denied a meaningful opportunity to test that material. The court held that, when adverse action is based on material gathered behind the dealer's back, fair procedure requires disclosure of the relied-upon material and, where necessary, cross-examination of the person connected with it. Because the denial caused prejudice, the proper course was not final annulment by the appellate authority but remand for fresh consideration by the primary authority after affording an effective opportunity to respond and cross-examine. en-us Thu, 28 Oct 2021 00:00:00 +0530 Tue, 14 Dec 2021 08:38:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415758 Penalty founded on books and statements recovered from a third party's premises could not be sustained where the dealer was denied a meaningful opportunity to test that material. The court held that, when adverse action is based on material gathered behind the dealer's back, fair procedure requires disclosure of the relied-upon material and, where necessary, cross-examination of the person connected with it. Because the denial caused prejudice, the proper course was not final annulment by the appellate authority but remand for fresh consideration by the primary authority after affording an effective opportunity to respond and cross-examine. Case-Laws VAT and Sales Tax Thu, 28 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415758