https://www.taxtmi.com/caselaws?id=189569 An assessment enhancement made without prior notice to the assessee and without a personal hearing is treated as contrary to natural justice, particularly where the revised turnover is increased on the basis of an enforcement report. In tax assessments carrying civil consequences, fair procedure requires that the dealer be given an effective opportunity to contest any adverse upward revision before finalisation. The note states that such an order is unsustainable, is set aside for breach of natural justice, and the matter is remitted to the assessing authority for fresh consideration on merits after granting a personal hearing. en-us Mon, 20 Apr 2015 00:00:00 +0530 Fri, 13 Jan 2017 10:10:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189569 An assessment enhancement made without prior notice to the assessee and without a personal hearing is treated as contrary to natural justice, particularly where the revised turnover is increased on the basis of an enforcement report. In tax assessments carrying civil consequences, fair procedure requires that the dealer be given an effective opportunity to contest any adverse upward revision before finalisation. The note states that such an order is unsustainable, is set aside for breach of natural justice, and the matter is remitted to the assessing authority for fresh consideration on merits after granting a personal hearing. Case-Laws VAT and Sales Tax Mon, 20 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189569