https://www.taxtmi.com/caselaws?id=251641 A reassessment order under the Karnataka Value Added Tax Act was set aside because the record did not show that the taxpayer had a personal hearing before finalisation. Although the order stated that a hearing had been granted, there was no material indicating the date or actual hearing of the taxpayer or its authorised representative. As the taxpayer had sought an opportunity to explain multiple transaction details, fairness required a meaningful hearing before reassessment. The matter was remanded for fresh consideration after affording an opportunity of being heard. en-us Wed, 09 Jul 2014 00:00:00 +0530 Wed, 06 Aug 2014 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251641 A reassessment order under the Karnataka Value Added Tax Act was set aside because the record did not show that the taxpayer had a personal hearing before finalisation. Although the order stated that a hearing had been granted, there was no material indicating the date or actual hearing of the taxpayer or its authorised representative. As the taxpayer had sought an opportunity to explain multiple transaction details, fairness required a meaningful hearing before reassessment. The matter was remanded for fresh consideration after affording an opportunity of being heard. Case-Laws VAT and Sales Tax Wed, 09 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251641