https://www.taxtmi.com/caselaws?id=168044 Section 25 of the Kerala Value Added Tax Act requires a reasonable opportunity to object before escaped turnover is assessed. Where the notice allowed a written reply and indicated a hearing on the date of filing objections, the dealer filed a reply but did not seek a separate personal hearing or another date. On those facts, the opportunity of hearing was treated as available but not availed of, and the right to a personal hearing was capable of waiver. The reassessment was therefore not invalid for breach of natural justice. en-us Wed, 02 Nov 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168044 Section 25 of the Kerala Value Added Tax Act requires a reasonable opportunity to object before escaped turnover is assessed. Where the notice allowed a written reply and indicated a hearing on the date of filing objections, the dealer filed a reply but did not seek a separate personal hearing or another date. On those facts, the opportunity of hearing was treated as available but not availed of, and the right to a personal hearing was capable of waiver. The reassessment was therefore not invalid for breach of natural justice. Case-Laws VAT and Sales Tax Wed, 02 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168044