https://www.taxtmi.com/caselaws?id=790501 Assessment orders were set aside where the assessee was not informed of the source and basis for fixing the 94.5% standard yield benchmark. The Court found that the record did not show any response to the assessee's request for the material relied on, and the orders did not disclose that such material had been furnished. This amounted to a denial of an effective opportunity to object and breached natural justice. The matters were remanded to the Assessing Authority to disclose the source and details of the material used for the benchmark and to hear the assessee's objections before passing fresh orders. en-us Tue, 07 Apr 2026 00:00:00 +0530 Sat, 25 Apr 2026 08:51:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790501 Assessment orders were set aside where the assessee was not informed of the source and basis for fixing the 94.5% standard yield benchmark. The Court found that the record did not show any response to the assessee's request for the material relied on, and the orders did not disclose that such material had been furnished. This amounted to a denial of an effective opportunity to object and breached natural justice. The matters were remanded to the Assessing Authority to disclose the source and details of the material used for the benchmark and to hear the assessee's objections before passing fresh orders. Case-Laws GST Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790501