https://www.taxtmi.com/caselaws?id=179319 An adverse order in trade tax proceedings was set aside because the assessee was not given a fair and effective opportunity of hearing. Although proceedings had been initiated after completion of assessment under Section 21 of the U.P. Trade Tax Act, the hearing notice was received only late on the previous evening and a short adjournment was refused. In these circumstances, the requirement of natural justice was not satisfied. The respondents were permitted to pass a fresh order after granting an opportunity of hearing in accordance with law. en-us Tue, 09 May 2000 00:00:00 +0530 Fri, 26 Feb 2016 12:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179319 An adverse order in trade tax proceedings was set aside because the assessee was not given a fair and effective opportunity of hearing. Although proceedings had been initiated after completion of assessment under Section 21 of the U.P. Trade Tax Act, the hearing notice was received only late on the previous evening and a short adjournment was refused. In these circumstances, the requirement of natural justice was not satisfied. The respondents were permitted to pass a fresh order after granting an opportunity of hearing in accordance with law. Case-Laws VAT and Sales Tax Tue, 09 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179319