https://www.taxtmi.com/caselaws?id=219344 An assessment completed without considering objections already filed and acknowledged is vitiated for breach of natural justice, because the authority must give effect to the assessee's due opportunity before finalising the assessment. The Kerala High Court therefore set aside the assessment order. A penalty notice issued under Section 67 of the Kerala Value Added Tax Act, being founded solely on that assessment, could not independently survive once the assessment was quashed, so the consequential penalty notice was also set aside. The matter was remitted for fresh consideration after notice and hearing, with the question of any fresh penalty notice left open for the authority in the renewed proceedings. en-us Tue, 13 Mar 2012 00:00:00 +0530 Mon, 22 Sep 2014 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219344 An assessment completed without considering objections already filed and acknowledged is vitiated for breach of natural justice, because the authority must give effect to the assessee's due opportunity before finalising the assessment. The Kerala High Court therefore set aside the assessment order. A penalty notice issued under Section 67 of the Kerala Value Added Tax Act, being founded solely on that assessment, could not independently survive once the assessment was quashed, so the consequential penalty notice was also set aside. The matter was remitted for fresh consideration after notice and hearing, with the question of any fresh penalty notice left open for the authority in the renewed proceedings. Case-Laws VAT and Sales Tax Tue, 13 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219344