https://www.taxtmi.com/caselaws?id=162912 Prior notice and an opportunity of hearing are implied before permission for reassessment is granted where the dealer has an accrued right after completion of assessment and expiry of the reassessment period. The High Court held that section 21(2) of the U.P. Trade Tax Act did not expressly exclude fairness, so the Commissioner was bound to issue a show cause notice or otherwise hear the dealer before according sanction. Because no notice was given before the permission order, the order was vitiated for breach of natural justice and could not be sustained. en-us Tue, 19 Dec 2006 00:00:00 +0530 Tue, 18 Mar 2014 18:49:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162912 Prior notice and an opportunity of hearing are implied before permission for reassessment is granted where the dealer has an accrued right after completion of assessment and expiry of the reassessment period. The High Court held that section 21(2) of the U.P. Trade Tax Act did not expressly exclude fairness, so the Commissioner was bound to issue a show cause notice or otherwise hear the dealer before according sanction. Because no notice was given before the permission order, the order was vitiated for breach of natural justice and could not be sustained. Case-Laws VAT and Sales Tax Tue, 19 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162912