https://www.taxtmi.com/caselaws?id=384567 Assessment orders under the Kerala Value Added Tax Act were found to be vulnerable where the assessee had filed further objections but was not granted a clear and effective personal hearing before finalisation. The record showed notices, replies and adjournments, yet no meaningful hearing after the later objections, and the authority could not assume that hearing would be an empty formality. Because the reassessment involved complex issues and substantial financial consequences, a fresh hearing date was required. The orders were set aside for breach of natural justice and remitted for reconsideration after hearing the assessee. en-us Tue, 06 Aug 2019 00:00:00 +0530 Sat, 29 Feb 2020 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384567 Assessment orders under the Kerala Value Added Tax Act were found to be vulnerable where the assessee had filed further objections but was not granted a clear and effective personal hearing before finalisation. The record showed notices, replies and adjournments, yet no meaningful hearing after the later objections, and the authority could not assume that hearing would be an empty formality. Because the reassessment involved complex issues and substantial financial consequences, a fresh hearing date was required. The orders were set aside for breach of natural justice and remitted for reconsideration after hearing the assessee. Case-Laws VAT and Sales Tax Tue, 06 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384567