https://www.taxtmi.com/caselaws?id=376486 An assessment order and demand notice were quashed because the assessee was not given the personal hearing and effective opportunity required before finalising the assessment. The Court held that where the governing procedure and departmental circular mandate such opportunity, failure to comply with it amounts to a breach of natural justice. The matter was remanded to the assessing authority for fresh consideration after granting sufficient opportunity, including personal hearing. en-us Thu, 14 Feb 2019 00:00:00 +0530 Mon, 11 Mar 2019 06:44:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376486 An assessment order and demand notice were quashed because the assessee was not given the personal hearing and effective opportunity required before finalising the assessment. The Court held that where the governing procedure and departmental circular mandate such opportunity, failure to comply with it amounts to a breach of natural justice. The matter was remanded to the assessing authority for fresh consideration after granting sufficient opportunity, including personal hearing. Case-Laws VAT and Sales Tax Thu, 14 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376486