https://www.taxtmi.com/caselaws?id=304558 An assessment based on an enforcement report could not be sustained where the dealer was not supplied with a copy of the report and was denied a reasonable opportunity to meet the adverse material. The report formed the basis for proposed withdrawal of input tax credit and the assessment, so fairness required disclosure of the report and an opportunity to file objections before finalisation. The assessment was therefore set aside for breach of natural justice, and the matter was remanded for fresh assessment after furnishing the enforcement report and hearing objections. en-us Thu, 17 Sep 2009 00:00:00 +0530 Tue, 04 Oct 2022 18:45:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304558 An assessment based on an enforcement report could not be sustained where the dealer was not supplied with a copy of the report and was denied a reasonable opportunity to meet the adverse material. The report formed the basis for proposed withdrawal of input tax credit and the assessment, so fairness required disclosure of the report and an opportunity to file objections before finalisation. The assessment was therefore set aside for breach of natural justice, and the matter was remanded for fresh assessment after furnishing the enforcement report and hearing objections. Case-Laws VAT and Sales Tax Thu, 17 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304558