https://www.taxtmi.com/caselaws?id=159527 Ex parte sales tax assessments under the Bengal Finance (Sales Tax) Act, 1941 were held invalid where no notice was served fixing the hearing date before completion of assessment. The absence of notice and opportunity of hearing was treated as a defect going to the validity of the assessments, so the assessments were set aside for breach of natural justice. As the assessments could not stand, the connected certificate proceedings based on them also failed and were quashed. Fresh assessment was left open in accordance with law. en-us Tue, 12 Mar 1991 00:00:00 +0530 Tue, 26 Nov 2013 18:05:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159527 Ex parte sales tax assessments under the Bengal Finance (Sales Tax) Act, 1941 were held invalid where no notice was served fixing the hearing date before completion of assessment. The absence of notice and opportunity of hearing was treated as a defect going to the validity of the assessments, so the assessments were set aside for breach of natural justice. As the assessments could not stand, the connected certificate proceedings based on them also failed and were quashed. Fresh assessment was left open in accordance with law. Case-Laws VAT and Sales Tax Tue, 12 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159527