https://www.taxtmi.com/caselaws?id=159665 An appellate authority may enhance an assessment only after giving the assessee a reasonable opportunity to show cause, as required by the sales tax rules and the principles of natural justice. Because no such opportunity was granted before the enhancement, the order could not be sustained and was quashed. The existence of an alternative appellate remedy did not bar writ jurisdiction in these facts, since denial of fair hearing is a recognised exception to the rule of alternative remedy. The matter was remitted for fresh consideration after hearing the assessee, without any opinion on the merits. en-us Thu, 22 Apr 1999 00:00:00 +0530 Thu, 28 Nov 2013 18:40:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159665 An appellate authority may enhance an assessment only after giving the assessee a reasonable opportunity to show cause, as required by the sales tax rules and the principles of natural justice. Because no such opportunity was granted before the enhancement, the order could not be sustained and was quashed. The existence of an alternative appellate remedy did not bar writ jurisdiction in these facts, since denial of fair hearing is a recognised exception to the rule of alternative remedy. The matter was remitted for fresh consideration after hearing the assessee, without any opinion on the merits. Case-Laws VAT and Sales Tax Thu, 22 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159665