https://www.taxtmi.com/highlights?id=75000 Validity of assessment order - copy of the SIB report not provided to the assessee - The court held that the petitioner's version was not considered by the authorities due to its non-appearance before the appellate authority and that the petitioner was not provided with a copy of the SIB report, despite the entire assessment being based on it. This lack of access to crucial information severely prejudiced the petitioner's ability to defend itself, constituting a violation of natural justice. - The adjudicating authority is directed to provide the petitioner with a copy of the SIB report and any other material forming the basis of the demands and adjudicate the matter providing a full opportunity of hearing to the petitioner. en-us Sat, 17 Feb 2024 06:51:19 +0530 Sat, 17 Feb 2024 06:51:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75000 Validity of assessment order - copy of the SIB report not provided to the assessee - The court held that the petitioner's version was not considered by the authorities due to its non-appearance before the appellate authority and that the petitioner was not provided with a copy of the SIB report, despite the entire assessment being based on it. This lack of access to crucial information severely prejudiced the petitioner's ability to defend itself, constituting a violation of natural justice. - The adjudicating authority is directed to provide the petitioner with a copy of the SIB report and any other material forming the basis of the demands and adjudicate the matter providing a full opportunity of hearing to the petitioner. Highlights GST Sat, 17 Feb 2024 06:51:19 +0530 https://www.taxtmi.com/highlights?id=75000