https://www.taxtmi.com/caselaws?id=279812 An assessment under the Kerala Value Added Tax Act was held unsustainable where the record did not show an effective personal hearing after objections to the proposal notice were filed. The authority was required to issue notice, consider the objections and grant a meaningful hearing before finalising the assessment; discarding the objections without such hearing amounted to non-compliance with the mandatory procedure and breach of natural justice. The assessment order was therefore quashed, and fresh assessment was directed after affording the assessee personal hearing and an opportunity to produce documents. en-us Mon, 14 Mar 2011 00:00:00 +0530 Sat, 06 Apr 2019 12:53:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279812 An assessment under the Kerala Value Added Tax Act was held unsustainable where the record did not show an effective personal hearing after objections to the proposal notice were filed. The authority was required to issue notice, consider the objections and grant a meaningful hearing before finalising the assessment; discarding the objections without such hearing amounted to non-compliance with the mandatory procedure and breach of natural justice. The assessment order was therefore quashed, and fresh assessment was directed after affording the assessee personal hearing and an opportunity to produce documents. Case-Laws VAT and Sales Tax Mon, 14 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279812