https://www.taxtmi.com/caselaws?id=375847 Assessment completed without granting a specifically requested personal hearing was held unsustainable for breach of natural justice. The assessee had filed written objections and sought oral hearing before completion of assessment, but the authority declined adjournment and passed the order without hearing the assessee. The court relied on departmental circulars requiring fair opportunity and due consideration of objections, and applied the view that reasonable opportunity to show cause can include personal hearing where circumstances so require. The assessment order was set aside and the matter was remanded for fresh consideration after affording personal hearing and passing a new order. en-us Fri, 15 Feb 2019 00:00:00 +0530 Tue, 26 Feb 2019 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375847 Assessment completed without granting a specifically requested personal hearing was held unsustainable for breach of natural justice. The assessee had filed written objections and sought oral hearing before completion of assessment, but the authority declined adjournment and passed the order without hearing the assessee. The court relied on departmental circulars requiring fair opportunity and due consideration of objections, and applied the view that reasonable opportunity to show cause can include personal hearing where circumstances so require. The assessment order was set aside and the matter was remanded for fresh consideration after affording personal hearing and passing a new order. Case-Laws VAT and Sales Tax Fri, 15 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375847