https://www.taxtmi.com/caselaws?id=175135 Reassessment under the Karnataka Sales Tax Act, 1957 must be completed after giving the assessee a fair and reasonable opportunity of hearing and proper consideration of any request for personal hearing or additional time. Where the reassessment order shows that such a request was not meaningfully considered and the authority proceeded without a proper enquiry, the order and consequential demand notice are unsustainable. The matter may be remitted for fresh consideration after notice and opportunity to the assessee, leaving the substantive tax issue open for lawful adjudication. en-us Thu, 27 Mar 2008 00:00:00 +0530 Sat, 07 Nov 2015 14:13:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175135 Reassessment under the Karnataka Sales Tax Act, 1957 must be completed after giving the assessee a fair and reasonable opportunity of hearing and proper consideration of any request for personal hearing or additional time. Where the reassessment order shows that such a request was not meaningfully considered and the authority proceeded without a proper enquiry, the order and consequential demand notice are unsustainable. The matter may be remitted for fresh consideration after notice and opportunity to the assessee, leaving the substantive tax issue open for lawful adjudication. Case-Laws VAT and Sales Tax Thu, 27 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175135