https://www.taxtmi.com/caselaws?id=158707 A tax clarification that directly affects an assessee's liability cannot be sustained unless principles of natural justice are observed. Because the clarification bound subordinate officers and altered valuable rights, an opportunity of hearing was impliedly required even though the statute was silent. The clarification also had to contain reasons and operate as a speaking order; a bare, unreasoned clarification was invalid. The impugned clarifications were therefore unsustainable and were set aside, leaving the authority free to issue fresh orders after following the required procedure. en-us Mon, 06 Jan 1997 00:00:00 +0530 Tue, 05 Nov 2013 17:41:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158707 A tax clarification that directly affects an assessee's liability cannot be sustained unless principles of natural justice are observed. Because the clarification bound subordinate officers and altered valuable rights, an opportunity of hearing was impliedly required even though the statute was silent. The clarification also had to contain reasons and operate as a speaking order; a bare, unreasoned clarification was invalid. The impugned clarifications were therefore unsustainable and were set aside, leaving the authority free to issue fresh orders after following the required procedure. Case-Laws VAT and Sales Tax Mon, 06 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158707