https://www.taxtmi.com/caselaws?id=313543 Reassessment based on departmental website information cannot be sustained unless the Assessing Officer verifies the material, seeks the supporting particulars and affords the dealer a meaningful opportunity to rebut the proposed liability. Here, the assessment was completed without the enquiry required in such cases and without furnishing the annexures and particulars sought by the dealer. The Madras HC therefore set aside the higher-tax component of the reassessment and remanded the matter for fresh consideration after disclosure of particulars, receipt of objections and a personal hearing. en-us Fri, 11 Aug 2017 00:00:00 +0530 Sat, 20 Apr 2024 08:46:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313543 Reassessment based on departmental website information cannot be sustained unless the Assessing Officer verifies the material, seeks the supporting particulars and affords the dealer a meaningful opportunity to rebut the proposed liability. Here, the assessment was completed without the enquiry required in such cases and without furnishing the annexures and particulars sought by the dealer. The Madras HC therefore set aside the higher-tax component of the reassessment and remanded the matter for fresh consideration after disclosure of particulars, receipt of objections and a personal hearing. Case-Laws VAT and Sales Tax Fri, 11 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313543