https://www.taxtmi.com/caselaws?id=158035 A transfer of a sales tax case under Rule 81 of the U.P. Sales Tax Rules cannot be made by the Commissioner without notice and a reasonable opportunity of hearing, because the rule does not exclude natural justice and the transfer has civil consequences for the assessee. The Court applied the principle that procedural fairness is ordinarily implied unless expressly barred, and held that an order made without hearing would be arbitrary and vulnerable under Article 14. The transfer order issued without notice was therefore invalid, though the Commissioner remained free to pass a fresh order after following due process. en-us Wed, 03 Aug 1994 00:00:00 +0530 Tue, 15 Oct 2013 14:39:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158035 A transfer of a sales tax case under Rule 81 of the U.P. Sales Tax Rules cannot be made by the Commissioner without notice and a reasonable opportunity of hearing, because the rule does not exclude natural justice and the transfer has civil consequences for the assessee. The Court applied the principle that procedural fairness is ordinarily implied unless expressly barred, and held that an order made without hearing would be arbitrary and vulnerable under Article 14. The transfer order issued without notice was therefore invalid, though the Commissioner remained free to pass a fresh order after following due process. Case-Laws VAT and Sales Tax Wed, 03 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158035