https://www.taxtmi.com/caselaws?id=261543 Assessment orders under the Kerala Value Added Tax regime were set aside where the assessee's legal representative was not given an effective opportunity to participate after the assessee's prolonged illness and death. The High Court noted that an earlier appellate remand for reconsideration had not been meaningfully available to the assessee, and that fairness required a further chance to substantiate objections and contentions. The matter was therefore remitted for fresh consideration with sufficient opportunity to the petitioner. en-us Thu, 11 Jun 2015 00:00:00 +0530 Sat, 11 Jul 2015 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261543 Assessment orders under the Kerala Value Added Tax regime were set aside where the assessee's legal representative was not given an effective opportunity to participate after the assessee's prolonged illness and death. The High Court noted that an earlier appellate remand for reconsideration had not been meaningfully available to the assessee, and that fairness required a further chance to substantiate objections and contentions. The matter was therefore remitted for fresh consideration with sufficient opportunity to the petitioner. Case-Laws VAT and Sales Tax Thu, 11 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261543