https://www.taxtmi.com/caselaws?id=257696 An ex parte tax assessment made without service of notice or a real opportunity of hearing was held unsustainable, and the assessment order with the consequential demand notice was quashed and remanded for fresh decision. The court treated notice and hearing as essential where substantial tax liability was imposed, while leaving the merits of the transaction open for reassessment. It also held that the statutory limitation relaxation applicable to appellate or revisional orders could apply to the fresh assessment directed in writ proceedings, so the reassessment was to be completed within the stipulated time without a limitation objection. en-us Wed, 07 Jan 2015 00:00:00 +0530 Thu, 19 Mar 2015 12:37:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257696 An ex parte tax assessment made without service of notice or a real opportunity of hearing was held unsustainable, and the assessment order with the consequential demand notice was quashed and remanded for fresh decision. The court treated notice and hearing as essential where substantial tax liability was imposed, while leaving the merits of the transaction open for reassessment. It also held that the statutory limitation relaxation applicable to appellate or revisional orders could apply to the fresh assessment directed in writ proceedings, so the reassessment was to be completed within the stipulated time without a limitation objection. Case-Laws VAT and Sales Tax Wed, 07 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257696