https://www.taxtmi.com/caselaws?id=372877 Assessment orders could not stand where the record incorrectly stated that no supporting documents had been filed, despite acknowledgment evidence showing objections and documents were submitted; the matter required reconsideration on the materials actually filed. A general notice permitting appearance within a period was not an effective personal hearing, because a specific hearing after receipt of the reply was needed to discuss the proposal and objections meaningfully; this vitiated the assessment. The impugned orders were interfered with on these grounds and the matter was remitted for fresh assessment after considering the documents and granting an effective hearing. en-us Tue, 11 Dec 2018 00:00:00 +0530 Wed, 02 Jan 2019 06:30:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372877 Assessment orders could not stand where the record incorrectly stated that no supporting documents had been filed, despite acknowledgment evidence showing objections and documents were submitted; the matter required reconsideration on the materials actually filed. A general notice permitting appearance within a period was not an effective personal hearing, because a specific hearing after receipt of the reply was needed to discuss the proposal and objections meaningfully; this vitiated the assessment. The impugned orders were interfered with on these grounds and the matter was remitted for fresh assessment after considering the documents and granting an effective hearing. Case-Laws VAT and Sales Tax Tue, 11 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372877