https://www.taxtmi.com/caselaws?id=220756 An assessment under the KVAT Act was not interfered with for alleged denial of a fresh hearing after change of incumbent under Section 95. The assessee had received notice but filed no reply, produced no documents and did not attend the hearing, so the successor officer finalised the assessment on the material already on record. In these circumstances, the proviso to Section 95 did not create an entitlement to another hearing, especially since no prejudice was shown from the absence of such hearing. The challenge to the assessment therefore failed. en-us Thu, 31 Jan 2013 00:00:00 +0530 Thu, 24 Jul 2014 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220756 An assessment under the KVAT Act was not interfered with for alleged denial of a fresh hearing after change of incumbent under Section 95. The assessee had received notice but filed no reply, produced no documents and did not attend the hearing, so the successor officer finalised the assessment on the material already on record. In these circumstances, the proviso to Section 95 did not create an entitlement to another hearing, especially since no prejudice was shown from the absence of such hearing. The challenge to the assessment therefore failed. Case-Laws VAT and Sales Tax Thu, 31 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220756