https://www.taxtmi.com/caselaws?id=434842 Where an assessment rests on third-party computer records or statements and the assessee specifically disputes attribution of the transactions, the Department must establish that the purchases were made by that assessee. The assessee is entitled to a meaningful opportunity to test the material relied upon through cross-examination of the persons whose records or statements form the basis of the assessment. Refusal on the ground of delay is not justified where the denial itself causes prejudice. On these facts, the lack of cross-examination amounted to denial of effective defence and the assessment could not be sustained. en-us Thu, 02 Mar 2023 00:00:00 +0530 Mon, 06 Mar 2023 11:17:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434842 Where an assessment rests on third-party computer records or statements and the assessee specifically disputes attribution of the transactions, the Department must establish that the purchases were made by that assessee. The assessee is entitled to a meaningful opportunity to test the material relied upon through cross-examination of the persons whose records or statements form the basis of the assessment. Refusal on the ground of delay is not justified where the denial itself causes prejudice. On these facts, the lack of cross-examination amounted to denial of effective defence and the assessment could not be sustained. Case-Laws VAT and Sales Tax Thu, 02 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434842