https://www.taxtmi.com/caselaws?id=340607 When an assessee specifically requests a personal hearing after a show-cause notice indicates that such hearing may be availed, procedural fairness requires the authority to fix and communicate a hearing date before completing the assessment. The text states that the assessments were found contrary to natural justice because no personal hearing was granted and the authority proceeded only on the written reply. It also notes that reliance on web report material without furnishing its details to the assessee remained open for reconsideration in fresh proceedings, with the procedure to follow the earlier batch of cases. The assessment orders were set aside and the matter remanded for fresh assessment. en-us Mon, 13 Mar 2017 00:00:00 +0530 Mon, 05 Nov 2018 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340607 When an assessee specifically requests a personal hearing after a show-cause notice indicates that such hearing may be availed, procedural fairness requires the authority to fix and communicate a hearing date before completing the assessment. The text states that the assessments were found contrary to natural justice because no personal hearing was granted and the authority proceeded only on the written reply. It also notes that reliance on web report material without furnishing its details to the assessee remained open for reconsideration in fresh proceedings, with the procedure to follow the earlier batch of cases. The assessment orders were set aside and the matter remanded for fresh assessment. Case-Laws VAT and Sales Tax Mon, 13 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340607