https://www.taxtmi.com/caselaws?id=172055 Rule 31 of the Madhya Pradesh VAT Rules, 2006 requires compliance notice to be served ordinarily at least 30 days before the hearing, and an assessment based on undisclosed internet and Google material without confronting the assessee denies a proper opportunity of hearing. Because the notices were served only a few days before the fixed dates and the taxpayer was not allowed to explain its stand, the ex parte assessment lacked procedural fairness. The assessment was set aside and the matter remitted for a fresh hearing and fresh order in accordance with law. en-us Tue, 02 Jul 2013 00:00:00 +0530 Sat, 23 Jul 2016 23:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172055 Rule 31 of the Madhya Pradesh VAT Rules, 2006 requires compliance notice to be served ordinarily at least 30 days before the hearing, and an assessment based on undisclosed internet and Google material without confronting the assessee denies a proper opportunity of hearing. Because the notices were served only a few days before the fixed dates and the taxpayer was not allowed to explain its stand, the ex parte assessment lacked procedural fairness. The assessment was set aside and the matter remitted for a fresh hearing and fresh order in accordance with law. Case-Laws VAT and Sales Tax Tue, 02 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172055