https://www.taxtmi.com/caselaws?id=767041 The ex parte assessment was set aside because the dispute turned on verification of documents said to have been produced, including tax invoices, payment registers and party ledgers, which required factual examination by the authority. The revisional stage had already granted partial relief, but the factual controversy and other grounds, including limitation and alleged non-service of notices, had not been finally addressed. Fresh adjudication was therefore directed on merits, with an opportunity of personal hearing and consideration of the assessee's submissions and documents. en-us Tue, 04 Mar 2025 00:00:00 +0530 Mon, 10 Mar 2025 08:42:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767041 The ex parte assessment was set aside because the dispute turned on verification of documents said to have been produced, including tax invoices, payment registers and party ledgers, which required factual examination by the authority. The revisional stage had already granted partial relief, but the factual controversy and other grounds, including limitation and alleged non-service of notices, had not been finally addressed. Fresh adjudication was therefore directed on merits, with an opportunity of personal hearing and consideration of the assessee's submissions and documents. Case-Laws VAT / Sales Tax Tue, 04 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767041