https://www.taxtmi.com/caselaws?id=166372 The court quashed the assessment order challenged by the petitioner under the Kerala Value Added Tax Act, 2003, due to violations of natural justice principles and procedural requirements. The Appellate Tribunal had remanded the matter for fresh consideration, emphasizing the importance of providing the petitioner with a proper opportunity to file objections and have a personal hearing. The court held that the assessing authority's failure to afford a meaningful opportunity for a personal hearing rendered the assessment order unsustainable in law, directing a fresh assessment with proper consideration of objections and a personal hearing within one month. 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 The court quashed the assessment order challenged by the petitioner under the Kerala Value Added Tax Act, 2003, due to violations of natural justice principles and procedural requirements. The Appellate Tribunal had remanded the matter for fresh consideration, emphasizing the importance of providing the petitioner with a proper opportunity to file objections and have a personal hearing. The court held that the assessing authority's failure to afford a meaningful opportunity for a personal hearing rendered the assessment order unsustainable in law, directing a fresh assessment with proper consideration of objections and a personal hearing within one month. Case-Laws VAT and Sales Tax Thu, 30 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166372