https://www.taxtmi.com/caselaws?id=160232 Ex parte assessment orders were set aside because the assessing officer was not available when the dealer appeared for hearing, and the order sheet supported that absence. In those circumstances, proceeding ex parte after the dealer had waited and left was not a reasonable exercise of discretion. A fresh notice of hearing should have been issued, and the power to recall the ex parte assessment could validly be exercised. The orders rejecting the dealer's recall applications were therefore not legally sustainable and were set aside in favour of the assessee. en-us Mon, 23 Aug 1999 00:00:00 +0530 Thu, 12 Dec 2013 16:09:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160232 Ex parte assessment orders were set aside because the assessing officer was not available when the dealer appeared for hearing, and the order sheet supported that absence. In those circumstances, proceeding ex parte after the dealer had waited and left was not a reasonable exercise of discretion. A fresh notice of hearing should have been issued, and the power to recall the ex parte assessment could validly be exercised. The orders rejecting the dealer's recall applications were therefore not legally sustainable and were set aside in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 23 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160232