https://www.taxtmi.com/caselaws?id=384407 An assessment order was held unsustainable where the taxpayer had repeatedly sought adjournment and further time to produce records relating to classification of taxable items and alleged purchase suppressions, but the authority proceeded without giving an effective opportunity to respond. The procedure was found inconsistent with the requirement of a practical and fair hearing before fixing tax liability, and therefore contrary to the principles of natural justice and Section 25(1) of the Kerala Value Added Tax Act, 2003. The assessment was set aside on that basis. en-us Thu, 25 Jul 2019 00:00:00 +0530 Tue, 13 Aug 2019 13:51:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384407 An assessment order was held unsustainable where the taxpayer had repeatedly sought adjournment and further time to produce records relating to classification of taxable items and alleged purchase suppressions, but the authority proceeded without giving an effective opportunity to respond. The procedure was found inconsistent with the requirement of a practical and fair hearing before fixing tax liability, and therefore contrary to the principles of natural justice and Section 25(1) of the Kerala Value Added Tax Act, 2003. The assessment was set aside on that basis. Case-Laws VAT and Sales Tax Thu, 25 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384407