https://www.taxtmi.com/caselaws?id=357201 Breach of natural justice warranted interference with the assessment where the assessee had sought a hearing and raised objections to the proposed additions and penalty, but the order was completed without a fair opportunity. The Court relied on a departmental circular stressing observance of natural justice and earlier precedent that assessment orders with civil consequences should not be passed without personal hearing. The existence of an appellate remedy did not cure the foundational defect of denial of hearing. The assessment order was set aside and the matter remitted to the Assessing Officer for fresh consideration after giving the assessee an opportunity. en-us Mon, 29 Jan 2018 00:00:00 +0530 Tue, 20 Mar 2018 08:43:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357201 Breach of natural justice warranted interference with the assessment where the assessee had sought a hearing and raised objections to the proposed additions and penalty, but the order was completed without a fair opportunity. The Court relied on a departmental circular stressing observance of natural justice and earlier precedent that assessment orders with civil consequences should not be passed without personal hearing. The existence of an appellate remedy did not cure the foundational defect of denial of hearing. The assessment order was set aside and the matter remitted to the Assessing Officer for fresh consideration after giving the assessee an opportunity. Case-Laws VAT and Sales Tax Mon, 29 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357201