https://www.taxtmi.com/caselaws?id=152796 A composite notice under section 25(1) of the Kerala Value Added Tax Act, 2003 was held inadequate where it merely called for objections and generally referred to a right to be heard. The proviso requires a reasonable opportunity of hearing before escaped turnover assessment is finalised, and that safeguard is not met unless the notice clearly specifies the date, time and place of hearing after objections are filed. Because the notice did not secure an effective post-objection hearing, the assessment order was invalid, the assessment was set aside, and the matter was remitted for fresh consideration after proper compliance. en-us Wed, 02 Jun 2010 00:00:00 +0530 Thu, 10 Dec 2015 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152796 A composite notice under section 25(1) of the Kerala Value Added Tax Act, 2003 was held inadequate where it merely called for objections and generally referred to a right to be heard. The proviso requires a reasonable opportunity of hearing before escaped turnover assessment is finalised, and that safeguard is not met unless the notice clearly specifies the date, time and place of hearing after objections are filed. Because the notice did not secure an effective post-objection hearing, the assessment order was invalid, the assessment was set aside, and the matter was remitted for fresh consideration after proper compliance. Case-Laws VAT and Sales Tax Wed, 02 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152796