https://www.taxtmi.com/caselaws?id=165054 An assessee who specifically requests a personal hearing before finalisation of assessment is entitled to be heard, and an assessment order passed without granting that opportunity is unsustainable. The cited circular required a fair opportunity to the assessee and reflected the rule that personal hearing must be provided when the statute so requires or when sought by the assessee, especially where an adverse finding is proposed. The objection based on alternate statutory remedy does not bar writ intervention where violation of natural justice is alleged, since breach of natural justice is a recognised exception to exhaustion of remedies. The assessment was set aside and remitted for fresh consideration with personal hearing. en-us Wed, 07 Jul 2010 00:00:00 +0530 Sat, 04 Oct 2014 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165054 An assessee who specifically requests a personal hearing before finalisation of assessment is entitled to be heard, and an assessment order passed without granting that opportunity is unsustainable. The cited circular required a fair opportunity to the assessee and reflected the rule that personal hearing must be provided when the statute so requires or when sought by the assessee, especially where an adverse finding is proposed. The objection based on alternate statutory remedy does not bar writ intervention where violation of natural justice is alleged, since breach of natural justice is a recognised exception to exhaustion of remedies. The assessment was set aside and remitted for fresh consideration with personal hearing. Case-Laws VAT and Sales Tax Wed, 07 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165054