https://www.taxtmi.com/caselaws?id=795887 Effective hearing in reassessment requires disclosure of material relied upon so the assessee can provide a meaningful response. Where illness supported by medical material prevented the assessee from using earlier statutory opportunities, relevant information, including monitoring-committee data, should be furnished before objections are considered. The note states that a fresh opportunity to contest the proposed tax liability is required to balance the assessee's right to be heard with Revenue interests. en-us Thu, 23 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795887 Effective hearing in reassessment requires disclosure of material relied upon so the assessee can provide a meaningful response. Where illness supported by medical material prevented the assessee from using earlier statutory opportunities, relevant information, including monitoring-committee data, should be furnished before objections are considered. The note states that a fresh opportunity to contest the proposed tax liability is required to balance the assessee's right to be heard with Revenue interests. Case-Laws GST Thu, 23 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795887