Assessment Order Invalidated Over Natural Justice Breach; Case Sent for Reconsideration Due to Unshared Report.

Validity of assessment order u/s 74 - The order passed based on a report from the Irrigation and Waterways Directorate, Govt. of West Bengal, regarding the disclosure of turnover of outward taxable supply during a specific tax period. - The High Court noted that the failure to provide the report to the petitioner violated principles of natural justice, as the petitioner was not given the opportunity to respond to the content of the report that formed the basis of the adjudication. - Matter restored back. .....

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