https://www.taxtmi.com/caselaws?id=167806 A tax clarification affecting liability cannot stand when it is issued without a personal hearing and without recorded reasons. The Madras HC held that a quasi-judicial determination must be a speaking order and must comply with procedural fairness before fixing tax treatment. Because the impugned ruling was cryptic, gave no reasons, and denied the affected party an opportunity to be heard, it was unsustainable. The matter was set aside and remitted for fresh consideration on merits after granting a hearing and passing a reasoned order. en-us Fri, 21 Sep 2012 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167806 A tax clarification affecting liability cannot stand when it is issued without a personal hearing and without recorded reasons. The Madras HC held that a quasi-judicial determination must be a speaking order and must comply with procedural fairness before fixing tax treatment. Because the impugned ruling was cryptic, gave no reasons, and denied the affected party an opportunity to be heard, it was unsustainable. The matter was set aside and remitted for fresh consideration on merits after granting a hearing and passing a reasoned order. Case-Laws VAT and Sales Tax Fri, 21 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167806