https://www.taxtmi.com/caselaws?id=757073 A reassessment order could not be sustained where the alleged sale transaction and audit-based material were introduced for the first time in the final order without being furnished to the assessee earlier. The court treated this non-disclosure as a breach of natural justice because the assessee was denied a meaningful opportunity to rebut the proposed demand. The defect was held to go to the root of the adjudication rather than amounting to a mere irregularity. The reassessment order was quashed and the matter remitted for fresh consideration after supplying the relevant particulars and granting a hearing. en-us Mon, 29 Jul 2024 00:00:00 +0530 Fri, 16 Aug 2024 08:15:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757073 A reassessment order could not be sustained where the alleged sale transaction and audit-based material were introduced for the first time in the final order without being furnished to the assessee earlier. The court treated this non-disclosure as a breach of natural justice because the assessee was denied a meaningful opportunity to rebut the proposed demand. The defect was held to go to the root of the adjudication rather than amounting to a mere irregularity. The reassessment order was quashed and the matter remitted for fresh consideration after supplying the relevant particulars and granting a hearing. Case-Laws VAT and Sales Tax Mon, 29 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757073