https://www.taxtmi.com/caselaws?id=166372 Assessment under the Kerala Value Added Tax Act was unsustainable where the assessee's objections were rejected without a meaningful personal hearing. The statutory opportunity under section 25(1) is not a formality, and a proposal notice alone does not satisfy the requirement of hearing before adverse action is taken. Breach of that mandate and of natural justice led to quashing of the assessment order, with fresh assessment directed after affording personal hearing and opportunity to produce books of account. en-us Thu, 30 Jun 2011 00:00:00 +0530 Fri, 19 Sep 2014 17:13:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166372 Assessment under the Kerala Value Added Tax Act was unsustainable where the assessee's objections were rejected without a meaningful personal hearing. The statutory opportunity under section 25(1) is not a formality, and a proposal notice alone does not satisfy the requirement of hearing before adverse action is taken. Breach of that mandate and of natural justice led to quashing of the assessment order, with fresh assessment directed after affording personal hearing and opportunity to produce books of account. Case-Laws VAT and Sales Tax Thu, 30 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166372