https://www.taxtmi.com/caselaws?id=428820 An assessment founded on vigilance or enforcement material cannot be sustained unless the material relied upon is furnished to the assessee and an effective opportunity is given to object before finalisation. Denial of the vigilance report and supporting material deprived the assessee of a meaningful chance to meet the case and amounted to a breach of natural justice, so the assessment was set aside. The matter was remitted to the assessing authority for fresh consideration after disclosure of the relied-upon material, and the limitation issue was left open to be raised before that authority. en-us Thu, 29 Sep 2022 00:00:00 +0530 Tue, 11 Oct 2022 20:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428820 An assessment founded on vigilance or enforcement material cannot be sustained unless the material relied upon is furnished to the assessee and an effective opportunity is given to object before finalisation. Denial of the vigilance report and supporting material deprived the assessee of a meaningful chance to meet the case and amounted to a breach of natural justice, so the assessment was set aside. The matter was remitted to the assessing authority for fresh consideration after disclosure of the relied-upon material, and the limitation issue was left open to be raised before that authority. Case-Laws VAT and Sales Tax Thu, 29 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428820