https://www.taxtmi.com/caselaws?id=375461 Assessment orders imposing tax and penalty will be vulnerable where the assessee is not given the personal hearing promised in the notice and required by departmental circulars. Here, the Madras HC found that no date of hearing had been communicated before the order was passed, and this breach of natural justice was sufficient to invalidate the assessment. The Court did not examine the merits of the tax levy because no written reply had been filed, but it held that reasonable opportunity and personal hearing had to be afforded before finalising the assessment. The order was set aside and the matter remitted for fresh assessment. en-us Mon, 28 Jan 2019 00:00:00 +0530 Wed, 20 Feb 2019 06:23:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375461 Assessment orders imposing tax and penalty will be vulnerable where the assessee is not given the personal hearing promised in the notice and required by departmental circulars. Here, the Madras HC found that no date of hearing had been communicated before the order was passed, and this breach of natural justice was sufficient to invalidate the assessment. The Court did not examine the merits of the tax levy because no written reply had been filed, but it held that reasonable opportunity and personal hearing had to be afforded before finalising the assessment. The order was set aside and the matter remitted for fresh assessment. Case-Laws VAT and Sales Tax Mon, 28 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375461