https://www.taxtmi.com/caselaws?id=189782 A rectification order imposing tax, penalty and interest was quashed because it was passed without prior notice or opportunity of hearing. The court held that an adverse demand affecting tax liability cannot be sustained where the assessee is denied a chance to place material on exemption, set-off and other objections before the order is made. The breach of natural justice invalidated the rectification exercise, though the revenue was left free to issue fresh notice and proceed in accordance with law. en-us Thu, 18 Feb 2016 00:00:00 +0530 Thu, 19 Jan 2017 20:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189782 A rectification order imposing tax, penalty and interest was quashed because it was passed without prior notice or opportunity of hearing. The court held that an adverse demand affecting tax liability cannot be sustained where the assessee is denied a chance to place material on exemption, set-off and other objections before the order is made. The breach of natural justice invalidated the rectification exercise, though the revenue was left free to issue fresh notice and proceed in accordance with law. Case-Laws VAT and Sales Tax Thu, 18 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189782