https://www.taxtmi.com/caselaws?id=154283 A quasi-judicial tax assessment must be a speaking order supported by reasons and preceded by a real opportunity of hearing; a bare notice and unreasoned rejection of objections offend natural justice and render the assessment void. The document also states that unilateral adjustment of excess surcharge to a later assessment year, without statutory authority, is beyond jurisdiction and unlawful. On that basis, the assessment order and consequential demand were quashed, and refund of the wrongly adjusted surcharge was directed. en-us Mon, 25 Jun 1984 00:00:00 +0530 Fri, 16 Aug 2013 17:21:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154283 A quasi-judicial tax assessment must be a speaking order supported by reasons and preceded by a real opportunity of hearing; a bare notice and unreasoned rejection of objections offend natural justice and render the assessment void. The document also states that unilateral adjustment of excess surcharge to a later assessment year, without statutory authority, is beyond jurisdiction and unlawful. On that basis, the assessment order and consequential demand were quashed, and refund of the wrongly adjusted surcharge was directed. Case-Laws VAT and Sales Tax Mon, 25 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154283