https://www.taxtmi.com/caselaws?id=160559 A reassessment completed on the same day as service of notice under section 12 of the Rajasthan Sales Tax Act was held to be invalid because no real opportunity of hearing was afforded to the assessee. The court treated service of notice as a substantive safeguard, not a formality, and found the proceedings vitiated by breach of audi alteram partem. It also held that the writ petition could not be dismissed merely because an alternative remedy was available where the impugned action was in patent breach of natural justice. The reassessment order was set aside, with liberty to proceed afresh after giving adequate hearing. en-us Fri, 19 Jan 2001 00:00:00 +0530 Fri, 20 Dec 2013 13:58:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160559 A reassessment completed on the same day as service of notice under section 12 of the Rajasthan Sales Tax Act was held to be invalid because no real opportunity of hearing was afforded to the assessee. The court treated service of notice as a substantive safeguard, not a formality, and found the proceedings vitiated by breach of audi alteram partem. It also held that the writ petition could not be dismissed merely because an alternative remedy was available where the impugned action was in patent breach of natural justice. The reassessment order was set aside, with liberty to proceed afresh after giving adequate hearing. Case-Laws VAT and Sales Tax Fri, 19 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160559