https://www.taxtmi.com/caselaws?id=300611 Assessment orders were found vulnerable where the authority relied on inspection materials, treated the dealer as having admitted discrepancies without support from the recorded statement, and failed to deal meaningfully with objections seeking reconciliation and a personal hearing. The High Court noted that fair procedure required examination of the transaction details, disclosure of the relevant materials, and an effective opportunity to explain before finalisation. Because the reasoning was vague and mechanical, the adjudication was held contrary to natural justice. The assessment orders were set aside and the matters remitted for fresh consideration, with personal hearing and a speaking order to be passed in accordance with law. en-us Thu, 05 Apr 2018 00:00:00 +0530 Tue, 15 Feb 2022 16:29:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300611 Assessment orders were found vulnerable where the authority relied on inspection materials, treated the dealer as having admitted discrepancies without support from the recorded statement, and failed to deal meaningfully with objections seeking reconciliation and a personal hearing. The High Court noted that fair procedure required examination of the transaction details, disclosure of the relevant materials, and an effective opportunity to explain before finalisation. Because the reasoning was vague and mechanical, the adjudication was held contrary to natural justice. The assessment orders were set aside and the matters remitted for fresh consideration, with personal hearing and a speaking order to be passed in accordance with law. Case-Laws VAT and Sales Tax Thu, 05 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300611