https://www.taxtmi.com/caselaws?id=783333 SC dismissed the revenue's SLP, thereby affirming the HC's common order quashing the revised assessment orders passed against the dealer. The HC had held that the non-furnishing of the D3 report and related records, which formed the basis of the revised assessments, constituted a violation of principles of natural justice, particularly audi alteram partem, as the dealer was denied an effective opportunity to contest the material relied upon. SC found no error or perversity warranting interference under Article 136 and declined to reappreciate the factual findings of procedural unfairness. The HC's directions regarding the assessments thus stood confirmed. en-us Fri, 12 Dec 2025 00:00:00 +0530 Mon, 15 Dec 2025 08:39:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783333 SC dismissed the revenue's SLP, thereby affirming the HC's common order quashing the revised assessment orders passed against the dealer. The HC had held that the non-furnishing of the D3 report and related records, which formed the basis of the revised assessments, constituted a violation of principles of natural justice, particularly audi alteram partem, as the dealer was denied an effective opportunity to contest the material relied upon. SC found no error or perversity warranting interference under Article 136 and declined to reappreciate the factual findings of procedural unfairness. The HC's directions regarding the assessments thus stood confirmed. Case-Laws VAT / Sales Tax Fri, 12 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783333