https://www.taxtmi.com/caselaws?id=158140 A reasonable opportunity of hearing under section 34(3) of the Kerala General Sales Tax Act requires more than mere service of notice; it must be effective and adequate in the appellate process. The court noted that the assessee's representative had appeared on one date, sought adjournments on others, and filed an affidavit explaining non-appearance on the final date. A defective adjournment request did not justify denial of hearing rights. The order upholding ex parte disposal was held unsustainable and required reconsideration after giving a real opportunity to be heard. en-us Tue, 05 Apr 1994 00:00:00 +0530 Thu, 17 Oct 2013 14:12:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158140 A reasonable opportunity of hearing under section 34(3) of the Kerala General Sales Tax Act requires more than mere service of notice; it must be effective and adequate in the appellate process. The court noted that the assessee's representative had appeared on one date, sought adjournments on others, and filed an affidavit explaining non-appearance on the final date. A defective adjournment request did not justify denial of hearing rights. The order upholding ex parte disposal was held unsustainable and required reconsideration after giving a real opportunity to be heard. Case-Laws VAT and Sales Tax Tue, 05 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158140