https://www.taxtmi.com/caselaws?id=374674 An assessment order imposing tax and penalty was set aside for breach of natural justice because no date of personal hearing was communicated before the final order. The pre-assessment notice had indicated that a personal hearing would be afforded, and the governing circular required a reasonable opportunity, consideration of objections, a speaking order, and personal hearing even if the dealer did not specifically request it. Since the assessee received no communicated hearing date, the assessment process was procedurally unfair. The matter was remitted for fresh assessment after granting personal hearing, and the tax merits were not examined. en-us Mon, 28 Jan 2019 00:00:00 +0530 Thu, 07 Feb 2019 13:32:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374674 An assessment order imposing tax and penalty was set aside for breach of natural justice because no date of personal hearing was communicated before the final order. The pre-assessment notice had indicated that a personal hearing would be afforded, and the governing circular required a reasonable opportunity, consideration of objections, a speaking order, and personal hearing even if the dealer did not specifically request it. Since the assessee received no communicated hearing date, the assessment process was procedurally unfair. The matter was remitted for fresh assessment after granting personal hearing, and the tax merits were not examined. Case-Laws VAT and Sales Tax Mon, 28 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374674