https://www.taxtmi.com/caselaws?id=161558 An assessment under the sales tax audit-report framework was vitiated because the assessing authority departed from the assessee's claim without first issuing notice or giving an opportunity to object. The Court held that when the authority proposes to dispute or modify the assessee's return, fair hearing requires notice and an opportunity to place supporting material; the unsignalled deviation made the assessment unsustainable and it was quashed. Although an appellate remedy existed, the procedural defect justified writ intervention because the validity of the assessment process itself was in issue. The matter was remitted for fresh consideration after allowing objections. en-us Fri, 05 Sep 2003 00:00:00 +0530 Fri, 31 Jan 2014 17:02:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161558 An assessment under the sales tax audit-report framework was vitiated because the assessing authority departed from the assessee's claim without first issuing notice or giving an opportunity to object. The Court held that when the authority proposes to dispute or modify the assessee's return, fair hearing requires notice and an opportunity to place supporting material; the unsignalled deviation made the assessment unsustainable and it was quashed. Although an appellate remedy existed, the procedural defect justified writ intervention because the validity of the assessment process itself was in issue. The matter was remitted for fresh consideration after allowing objections. Case-Laws VAT and Sales Tax Fri, 05 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161558