https://www.taxtmi.com/caselaws?id=178087 Denial of a personal hearing in reassessment proceedings vitiated the assessment where the dealer had filed detailed objections and specifically requested such hearing. The Court held that reasonable opportunity of showing cause includes a personal hearing when demanded, and that refusal in the face of a binding departmental circular was arbitrary and perverse. The reassessment orders reversing input tax credit were therefore unsustainable and were quashed. The matters were remanded for fresh consideration after granting personal hearing and passing a reasoned order on the merits. en-us Thu, 30 Oct 2014 00:00:00 +0530 Wed, 27 Jan 2016 23:21:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178087 Denial of a personal hearing in reassessment proceedings vitiated the assessment where the dealer had filed detailed objections and specifically requested such hearing. The Court held that reasonable opportunity of showing cause includes a personal hearing when demanded, and that refusal in the face of a binding departmental circular was arbitrary and perverse. The reassessment orders reversing input tax credit were therefore unsustainable and were quashed. The matters were remanded for fresh consideration after granting personal hearing and passing a reasoned order on the merits. Case-Laws VAT and Sales Tax Thu, 30 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178087