https://www.taxtmi.com/caselaws?id=248654 Where an assessee facing adverse tax assessment specifically requests a personal hearing and the dispute depends on scrutiny of voluminous documents, issuance of notice or an opportunity to file objections does not by itself satisfy fair procedure. The High Court treated natural justice as applicable under the statutory scheme, held that the assessing authority should have granted a personal hearing and examined the documents before finalising the assessments, and found the assessments unsustainable for breach of natural justice. The matters were remanded for fresh consideration with a proper hearing and an opportunity to produce documents. en-us Tue, 29 Apr 2014 00:00:00 +0530 Fri, 24 Jul 2015 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248654 Where an assessee facing adverse tax assessment specifically requests a personal hearing and the dispute depends on scrutiny of voluminous documents, issuance of notice or an opportunity to file objections does not by itself satisfy fair procedure. The High Court treated natural justice as applicable under the statutory scheme, held that the assessing authority should have granted a personal hearing and examined the documents before finalising the assessments, and found the assessments unsustainable for breach of natural justice. The matters were remanded for fresh consideration with a proper hearing and an opportunity to produce documents. Case-Laws VAT and Sales Tax Tue, 29 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248654