https://www.taxtmi.com/caselaws?id=366746 An assessment order was set aside where the taxpayer was not given an effective opportunity of hearing before an ex parte assessment, and the review was rejected without hearing. The notice for hearing had been posted after the fixed date and was received only later, leaving the taxpayer unable to participate in the proceedings. The Court treated the denial of a fair hearing as the decisive defect, notwithstanding the allegation that the assessment was completed to avoid the limitation under Section 29 of the Goa VAT Act, 2005. The assessment was quashed and the matter restored for fresh consideration after granting an opportunity of hearing. en-us Mon, 03 Sep 2018 00:00:00 +0530 Tue, 11 Sep 2018 08:09:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366746 An assessment order was set aside where the taxpayer was not given an effective opportunity of hearing before an ex parte assessment, and the review was rejected without hearing. The notice for hearing had been posted after the fixed date and was received only later, leaving the taxpayer unable to participate in the proceedings. The Court treated the denial of a fair hearing as the decisive defect, notwithstanding the allegation that the assessment was completed to avoid the limitation under Section 29 of the Goa VAT Act, 2005. The assessment was quashed and the matter restored for fresh consideration after granting an opportunity of hearing. Case-Laws VAT and Sales Tax Mon, 03 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366746