https://www.taxtmi.com/caselaws?id=376385 A VAT assessment order and consequential notice were quashed where the assessee was not given an effective personal hearing or sufficient opportunity to meet the proposed demand. The Court applied the departmental circular requiring reasonable opportunity before assessment and followed the earlier view that non-compliance with the prescribed procedure, including denial of hearing, amounts to breach of natural justice. As the demand rested on material gathered from the department's own website and the assessee was not shown to have been effectively heard, the matter was remanded for fresh consideration after affording an opportunity of hearing. en-us Wed, 13 Feb 2019 00:00:00 +0530 Fri, 08 Mar 2019 08:08:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376385 A VAT assessment order and consequential notice were quashed where the assessee was not given an effective personal hearing or sufficient opportunity to meet the proposed demand. The Court applied the departmental circular requiring reasonable opportunity before assessment and followed the earlier view that non-compliance with the prescribed procedure, including denial of hearing, amounts to breach of natural justice. As the demand rested on material gathered from the department's own website and the assessee was not shown to have been effectively heard, the matter was remanded for fresh consideration after affording an opportunity of hearing. Case-Laws VAT and Sales Tax Wed, 13 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376385