https://www.taxtmi.com/caselaws?id=154599 Ex parte sales tax assessments were liable to be quashed where the assessee's timely adjournment application had been dispatched by registered post and delivered before the hearing date, yet was not considered. The assessee had no absolute right to adjournment, but it was entitled to have the request decided before adverse ex parte action was taken. The assessing authority's assumption that no intimation had been received reflected non-application of mind, and the appellate and revisional authorities failed to cure that defect. The matter was required to be reconsidered in accordance with law after granting an opportunity of hearing. en-us Tue, 09 Apr 1985 00:00:00 +0530 Sat, 24 Aug 2013 11:45:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154599 Ex parte sales tax assessments were liable to be quashed where the assessee's timely adjournment application had been dispatched by registered post and delivered before the hearing date, yet was not considered. The assessee had no absolute right to adjournment, but it was entitled to have the request decided before adverse ex parte action was taken. The assessing authority's assumption that no intimation had been received reflected non-application of mind, and the appellate and revisional authorities failed to cure that defect. The matter was required to be reconsidered in accordance with law after granting an opportunity of hearing. Case-Laws VAT and Sales Tax Tue, 09 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154599