https://www.taxtmi.com/caselaws?id=242401 An ex parte revisional order under section 35 of the Kerala General Sales Tax Act was treated as vulnerable where the assessee was not given a reasonable and adequate opportunity to file a reply. The right to respond was described as an essential part of fair hearing, especially when substantial tax liability was proposed. On the facts, the time granted was considered insufficient, so proceeding without a reply breached natural justice and rendered the revisional order unsustainable. The matter was therefore remanded for fresh consideration after giving the assessee a further opportunity to be heard. en-us Wed, 11 Dec 2013 00:00:00 +0530 Tue, 14 Jan 2014 08:16:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242401 An ex parte revisional order under section 35 of the Kerala General Sales Tax Act was treated as vulnerable where the assessee was not given a reasonable and adequate opportunity to file a reply. The right to respond was described as an essential part of fair hearing, especially when substantial tax liability was proposed. On the facts, the time granted was considered insufficient, so proceeding without a reply breached natural justice and rendered the revisional order unsustainable. The matter was therefore remanded for fresh consideration after giving the assessee a further opportunity to be heard. Case-Laws VAT and Sales Tax Wed, 11 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242401