https://www.taxtmi.com/caselaws?id=470879 Denial of an opportunity to examine or cross-examine a person whose transactions formed the basis for treating amounts as suppressed turnover prejudices the taxpayer where the transaction's nature is materially disputed. The taxpayer sought to establish that the amounts were advances rather than turnover, and the taxpayer's documents and books-of-account data also required consideration. Fresh adjudication is required after permitting examination of the material person and considering the relevant records. en-us Mon, 28 Jul 2025 00:00:00 +0530 Tue, 11 Aug 2026 20:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470879 Denial of an opportunity to examine or cross-examine a person whose transactions formed the basis for treating amounts as suppressed turnover prejudices the taxpayer where the transaction's nature is materially disputed. The taxpayer sought to establish that the amounts were advances rather than turnover, and the taxpayer's documents and books-of-account data also required consideration. Fresh adjudication is required after permitting examination of the material person and considering the relevant records. Case-Laws GST Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470879