https://www.taxtmi.com/caselaws?id=164253 An ex parte assessment was invalid because the dealer was not given proper notice of the adjourned hearing and so was denied a real opportunity of hearing, violating natural justice. The assessment and demand were also held time-barred because the record showed unexplained delay in despatch and service, irregularities in the issue register, and circumstances undermining the reliability of the stated dates. On that material, the Tribunal applied the presumption that an order may not have been made on the date it purports to bear when the surrounding record is unreliable. The assessment and consequential demand were therefore unsustainable against the assessee. en-us Fri, 04 Dec 2009 00:00:00 +0530 Mon, 21 Apr 2014 13:43:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164253 An ex parte assessment was invalid because the dealer was not given proper notice of the adjourned hearing and so was denied a real opportunity of hearing, violating natural justice. The assessment and demand were also held time-barred because the record showed unexplained delay in despatch and service, irregularities in the issue register, and circumstances undermining the reliability of the stated dates. On that material, the Tribunal applied the presumption that an order may not have been made on the date it purports to bear when the surrounding record is unreliable. The assessment and consequential demand were therefore unsustainable against the assessee. Case-Laws VAT and Sales Tax Fri, 04 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164253