https://www.taxtmi.com/caselaws?id=795887 Effective opportunity to respond requires disclosure of the material relied upon for the proposed tax liability, including monitoring-committee data. Although statutory procedure and hearing notices had been issued, illness supported by medical material prevented the assessee from availing the opportunity. Reopening the assessment was required to balance the interests of the assessee and Revenue, enabling the assessee to receive the relevant information and submit meaningful objections. The assessee was entitled to a fresh opportunity to contest the proposed tax liability after disclosure of the material. 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 opportunity to respond requires disclosure of the material relied upon for the proposed tax liability, including monitoring-committee data. Although statutory procedure and hearing notices had been issued, illness supported by medical material prevented the assessee from availing the opportunity. Reopening the assessment was required to balance the interests of the assessee and Revenue, enabling the assessee to receive the relevant information and submit meaningful objections. The assessee was entitled to a fresh opportunity to contest the proposed tax liability after disclosure of the material. Case-Laws GST Thu, 23 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795887