https://www.taxtmi.com/caselaws?id=163941 Where objections to a pre-assessment notice are rejected on merits, the assessee must be given a personal hearing before an adverse assessment is finalised, especially when the department relies on an external verification report. Denial of the relied-on report and failure to afford a hearing constituted a breach of natural justice and the fairness requirement under section 17(3) of the Kerala General Sales Tax Act, 1963. The court held that the availability of an alternate remedy did not preclude writ intervention because the violation was patent. The assessment order was quashed and the matter remitted for fresh assessment after hearing the petitioner. en-us Tue, 03 Jun 2008 00:00:00 +0530 Sat, 06 Dec 2014 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163941 Where objections to a pre-assessment notice are rejected on merits, the assessee must be given a personal hearing before an adverse assessment is finalised, especially when the department relies on an external verification report. Denial of the relied-on report and failure to afford a hearing constituted a breach of natural justice and the fairness requirement under section 17(3) of the Kerala General Sales Tax Act, 1963. The court held that the availability of an alternate remedy did not preclude writ intervention because the violation was patent. The assessment order was quashed and the matter remitted for fresh assessment after hearing the petitioner. Case-Laws VAT and Sales Tax Tue, 03 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163941