https://www.taxtmi.com/caselaws?id=235663 An assessment under Section 25 of the Kerala Value Added Tax Act could not be sustained where the dealer specifically requested a personal hearing in response to the pre-assessment notice and the authority failed to grant it. The omission to afford that hearing was treated as contrary to the statutory requirement and binding precedent, because personal hearing is a meaningful procedural safeguard rather than a formality in such proceedings. The assessment order was set aside. en-us Wed, 30 May 2012 00:00:00 +0530 Thu, 11 Jul 2013 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235663 An assessment under Section 25 of the Kerala Value Added Tax Act could not be sustained where the dealer specifically requested a personal hearing in response to the pre-assessment notice and the authority failed to grant it. The omission to afford that hearing was treated as contrary to the statutory requirement and binding precedent, because personal hearing is a meaningful procedural safeguard rather than a formality in such proceedings. The assessment order was set aside. Case-Laws VAT and Sales Tax Wed, 30 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235663