https://www.taxtmi.com/caselaws?id=183762 An ex parte assessment made without proof of service of notice or an effective opportunity of hearing is vulnerable to being set aside for breach of natural justice, with remand for fresh assessment after adequate hearing. The text also notes that, on remand following violation of natural justice, the statutory time-limit relaxation under the Act may apply to the reassessment proceedings, enabling completion within the period directed by the Court. The underlying merits of the transaction were left open, including the contention that the movement of goods was a stock transfer rather than a sale, and the attachment was preserved until fresh adjudication. en-us Wed, 07 Jan 2015 00:00:00 +0530 Tue, 21 Jun 2016 10:44:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183762 An ex parte assessment made without proof of service of notice or an effective opportunity of hearing is vulnerable to being set aside for breach of natural justice, with remand for fresh assessment after adequate hearing. The text also notes that, on remand following violation of natural justice, the statutory time-limit relaxation under the Act may apply to the reassessment proceedings, enabling completion within the period directed by the Court. The underlying merits of the transaction were left open, including the contention that the movement of goods was a stock transfer rather than a sale, and the attachment was preserved until fresh adjudication. Case-Laws VAT and Sales Tax Wed, 07 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183762