https://www.taxtmi.com/caselaws?id=382306 Where the statute and binding departmental instructions require a personal hearing, the hearing must be fixed with clear notice of date, time and venue and be meaningful in substance. On the facts, the revised VAT assessments were issued after a hearing opportunity that was not effectively granted, so the orders were set aside. The Court remitted the matters for fresh assessment after a proper hearing and consideration of the quantitative details on burning loss, while declining to examine the merits of the 1% burning loss adjustment or the related input tax credit reversal. en-us Wed, 19 Jun 2019 00:00:00 +0530 Mon, 01 Jul 2019 07:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382306 Where the statute and binding departmental instructions require a personal hearing, the hearing must be fixed with clear notice of date, time and venue and be meaningful in substance. On the facts, the revised VAT assessments were issued after a hearing opportunity that was not effectively granted, so the orders were set aside. The Court remitted the matters for fresh assessment after a proper hearing and consideration of the quantitative details on burning loss, while declining to examine the merits of the 1% burning loss adjustment or the related input tax credit reversal. Case-Laws VAT and Sales Tax Wed, 19 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382306