https://www.taxtmi.com/caselaws?id=251669 Denial of an effective personal hearing under the Karnataka Sales Tax Act, 1957 justified setting aside the assessment order and consequential demand notice. Although the petitioner had filed objections and sought a personal hearing, the matter proceeded in the absence of the petitioner and counsel on later dates. The HC held that the appropriate course was to restore the proceedings to the authority so the petitioner could be heard personally and the matter decided afresh in accordance with law. The impugned order and demand notice were quashed and reconsideration was directed after granting hearing. en-us Mon, 07 Jul 2014 00:00:00 +0530 Tue, 23 Sep 2014 17:10:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251669 Denial of an effective personal hearing under the Karnataka Sales Tax Act, 1957 justified setting aside the assessment order and consequential demand notice. Although the petitioner had filed objections and sought a personal hearing, the matter proceeded in the absence of the petitioner and counsel on later dates. The HC held that the appropriate course was to restore the proceedings to the authority so the petitioner could be heard personally and the matter decided afresh in accordance with law. The impugned order and demand notice were quashed and reconsideration was directed after granting hearing. Case-Laws VAT and Sales Tax Mon, 07 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251669