https://www.taxtmi.com/caselaws?id=165606 An assessment finalised under section 25(1) of the Kerala Value Added Tax Act, 2003 was held unsustainable because the assessing authority did not genuinely consider the taxpayer's objections and gave no effective post-objection hearing. A brief statement that the reply was seen and rejected as meritless was insufficient to satisfy the mandatory procedure under the statute. On these facts, the order was found to be vitiated by breach of natural justice, and the assessment was quashed with a remand for fresh assessment after giving a proper opportunity to be heard and to file supporting materials. en-us Wed, 30 Mar 2011 00:00:00 +0530 Sat, 02 Aug 2014 15:31:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165606 An assessment finalised under section 25(1) of the Kerala Value Added Tax Act, 2003 was held unsustainable because the assessing authority did not genuinely consider the taxpayer's objections and gave no effective post-objection hearing. A brief statement that the reply was seen and rejected as meritless was insufficient to satisfy the mandatory procedure under the statute. On these facts, the order was found to be vitiated by breach of natural justice, and the assessment was quashed with a remand for fresh assessment after giving a proper opportunity to be heard and to file supporting materials. Case-Laws VAT and Sales Tax Wed, 30 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165606