https://www.taxtmi.com/caselaws?id=233755 A taxpayer assessment was challenged on the ground that the assessment order and demand notice were issued without an effective opportunity of hearing, contrary to natural justice. Although notice had been served under the Kerala Value Added Tax Act, the assessee sought an adjournment after the death of the chairman and the scheduling of the funeral on the same date, so the absence could not be treated as deliberate. The court held that fairness required time to file objections and a personal hearing before assessment was completed, and it quashed the assessment order and demand notice for reconsideration after hearing the petitioner. en-us Wed, 17 Oct 2012 00:00:00 +0530 Fri, 08 Mar 2013 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233755 A taxpayer assessment was challenged on the ground that the assessment order and demand notice were issued without an effective opportunity of hearing, contrary to natural justice. Although notice had been served under the Kerala Value Added Tax Act, the assessee sought an adjournment after the death of the chairman and the scheduling of the funeral on the same date, so the absence could not be treated as deliberate. The court held that fairness required time to file objections and a personal hearing before assessment was completed, and it quashed the assessment order and demand notice for reconsideration after hearing the petitioner. Case-Laws VAT and Sales Tax Wed, 17 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233755