https://www.taxtmi.com/caselaws?id=158704 In a quasi-judicial revision for enhancement under section 21 of the Karnataka Sales Tax Act, 1957, the statutory opportunity to show cause had to be given effect through a meaningful personal hearing and, where sought, an opportunity to adduce further evidence. The assessee had specifically requested both, but was not heard before the revisional order was made. That denial breached natural justice and vitiated the enhanced assessment. The order was therefore quashed. en-us Thu, 30 Jan 1997 00:00:00 +0530 Tue, 05 Nov 2013 17:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158704 In a quasi-judicial revision for enhancement under section 21 of the Karnataka Sales Tax Act, 1957, the statutory opportunity to show cause had to be given effect through a meaningful personal hearing and, where sought, an opportunity to adduce further evidence. The assessee had specifically requested both, but was not heard before the revisional order was made. That denial breached natural justice and vitiated the enhanced assessment. The order was therefore quashed. Case-Laws VAT and Sales Tax Thu, 30 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158704