https://www.taxtmi.com/caselaws?id=221256 A reassessment order under the Kerala Value Added Tax Act was found unsustainable where the assessee had sought time to file a reply, but the authority completed the assessment the next day without communicating any rejection of that request or giving an opportunity of hearing. The court treated the denial of a chance to respond as a material procedural defect and quashed the reassessment order. The assessee was allowed to file a reply within the time granted, and fresh orders were directed to be passed thereafter. en-us Wed, 02 Jan 2013 00:00:00 +0530 Fri, 01 Mar 2013 10:18:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221256 A reassessment order under the Kerala Value Added Tax Act was found unsustainable where the assessee had sought time to file a reply, but the authority completed the assessment the next day without communicating any rejection of that request or giving an opportunity of hearing. The court treated the denial of a chance to respond as a material procedural defect and quashed the reassessment order. The assessee was allowed to file a reply within the time granted, and fresh orders were directed to be passed thereafter. Case-Laws VAT and Sales Tax Wed, 02 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221256