https://www.taxtmi.com/caselaws?id=369718 The Madras HC held that an assessment order cannot be sustained where, despite non-filing of objections to a pre-assessment notice, the assessee was not afforded a personal hearing. The court treated advance communication of the hearing date as part of the mandatory procedure and noted that the impugned order contained no reference to such hearing. It applied the principle that failure to respond to a show cause notice does not by itself justify denial of an opportunity of hearing. The assessment was therefore set aside and the matter remitted for fresh consideration after granting opportunity to object and be heard. en-us Thu, 11 Oct 2018 00:00:00 +0530 Fri, 02 Nov 2018 13:39:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369718 The Madras HC held that an assessment order cannot be sustained where, despite non-filing of objections to a pre-assessment notice, the assessee was not afforded a personal hearing. The court treated advance communication of the hearing date as part of the mandatory procedure and noted that the impugned order contained no reference to such hearing. It applied the principle that failure to respond to a show cause notice does not by itself justify denial of an opportunity of hearing. The assessment was therefore set aside and the matter remitted for fresh consideration after granting opportunity to object and be heard. Case-Laws VAT and Sales Tax Thu, 11 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369718