https://www.taxtmi.com/caselaws?id=189569 Enhancement of turnover in a tax assessment without prior notice or a personal hearing breaches natural justice where civil consequences follow. Fair procedure requires the affected dealer to receive an effective opportunity to address the proposed adverse enhancement before finalisation. Assessment orders issued after increasing turnover beyond the originally proposed figure without such notice and hearing are unsustainable and require 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 Enhancement of turnover in a tax assessment without prior notice or a personal hearing breaches natural justice where civil consequences follow. Fair procedure requires the affected dealer to receive an effective opportunity to address the proposed adverse enhancement before finalisation. Assessment orders issued after increasing turnover beyond the originally proposed figure without such notice and hearing are unsustainable and require 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