https://www.taxtmi.com/caselaws?id=180646 A revised assessment order cannot be sustained when an assessee has specifically sought a personal hearing and the authority passes an adverse order without affording it. Applying the settled requirement of audi alteram partem, the Madras HC set aside the assessment for denial of hearing and remitted the matter for fresh consideration after hearing the petitioner. The merits of the declaration forms and reassessment were left open to the authority. en-us Fri, 04 Apr 2014 00:00:00 +0530 Thu, 31 Mar 2016 10:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180646 A revised assessment order cannot be sustained when an assessee has specifically sought a personal hearing and the authority passes an adverse order without affording it. Applying the settled requirement of audi alteram partem, the Madras HC set aside the assessment for denial of hearing and remitted the matter for fresh consideration after hearing the petitioner. The merits of the declaration forms and reassessment were left open to the authority. Case-Laws VAT and Sales Tax Fri, 04 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180646