https://www.taxtmi.com/caselaws?id=348604 Protective assessment under the KVAT Act was withdrawn, so the writ petition challenging it became infructuous and was disposed of. Re-assessment proceedings were assigned to the Deputy Commissioner (Audit), and the petitioner was given liberty to appear, raise objections, and participate in the fresh proceedings. The authority was required to afford a reasonable opportunity of hearing before passing orders in accordance with law. The merits of the assessment were not decided, and the issue was left to be considered in the re-assessment process. en-us Tue, 29 Aug 2017 00:00:00 +0530 Tue, 26 Sep 2017 07:52:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348604 Protective assessment under the KVAT Act was withdrawn, so the writ petition challenging it became infructuous and was disposed of. Re-assessment proceedings were assigned to the Deputy Commissioner (Audit), and the petitioner was given liberty to appear, raise objections, and participate in the fresh proceedings. The authority was required to afford a reasonable opportunity of hearing before passing orders in accordance with law. The merits of the assessment were not decided, and the issue was left to be considered in the re-assessment process. Case-Laws VAT and Sales Tax Tue, 29 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348604