https://www.taxtmi.com/caselaws?id=383701 Where a deviation proposal had been sent by the predecessor officer but was not reflected in the assessment orders, fairness justified treating the impugned orders as further revisional notices and granting a fresh personal hearing. The authority was required to reconsider the assessee's objections de novo and pass fresh orders after hearing. The text emphasises that, on these facts, procedural fairness could require reopening the matter for revisional assessment, even though the merits of the tax liability were not adjudicated in the excerpt. en-us Fri, 19 Jul 2019 00:00:00 +0530 Tue, 30 Jul 2019 06:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383701 Where a deviation proposal had been sent by the predecessor officer but was not reflected in the assessment orders, fairness justified treating the impugned orders as further revisional notices and granting a fresh personal hearing. The authority was required to reconsider the assessee's objections de novo and pass fresh orders after hearing. The text emphasises that, on these facts, procedural fairness could require reopening the matter for revisional assessment, even though the merits of the tax liability were not adjudicated in the excerpt. Case-Laws VAT and Sales Tax Fri, 19 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383701