https://www.taxtmi.com/caselaws?id=154698 An ex parte sales tax order could not be sustained where the assessee's knowledge of the hearing date was not established and no fair opportunity of hearing was given before tax liability was fastened. The HC applied the rule of natural justice that an adverse order affecting liability requires proper notice and an opportunity to be heard. Because the Tribunal had recorded no finding that the assessee knew of the hearing, the order was unsustainable. The matter was directed to be reheard afresh after giving both sides an opportunity of hearing. en-us Tue, 22 Jul 1986 00:00:00 +0530 Mon, 26 Aug 2013 15:46:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154698 An ex parte sales tax order could not be sustained where the assessee's knowledge of the hearing date was not established and no fair opportunity of hearing was given before tax liability was fastened. The HC applied the rule of natural justice that an adverse order affecting liability requires proper notice and an opportunity to be heard. Because the Tribunal had recorded no finding that the assessee knew of the hearing, the order was unsustainable. The matter was directed to be reheard afresh after giving both sides an opportunity of hearing. Case-Laws VAT and Sales Tax Tue, 22 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154698