https://www.taxtmi.com/caselaws?id=163069 Ex parte summary assessment under section 9(4) of the Tripura Sales Tax Act, 1976 was invalid where the assessing authority ignored a genuine adjournment request and proceeded without showing judicious consideration of the request. The opportunity of hearing in tax assessment is a substantive safeguard, not a formality, and a time prayer made for good reason must be decided before assessment is completed. The record also did not reliably establish fair hearing on the section 10 application or proper disposal of the revision petitions. The Gauhati HC therefore treated the assessment and connected orders as vitiated by breach of natural justice and liable to be quashed. en-us Fri, 04 Apr 2008 00:00:00 +0530 Tue, 09 Dec 2014 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163069 Ex parte summary assessment under section 9(4) of the Tripura Sales Tax Act, 1976 was invalid where the assessing authority ignored a genuine adjournment request and proceeded without showing judicious consideration of the request. The opportunity of hearing in tax assessment is a substantive safeguard, not a formality, and a time prayer made for good reason must be decided before assessment is completed. The record also did not reliably establish fair hearing on the section 10 application or proper disposal of the revision petitions. The Gauhati HC therefore treated the assessment and connected orders as vitiated by breach of natural justice and liable to be quashed. Case-Laws VAT and Sales Tax Fri, 04 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163069