https://www.taxtmi.com/caselaws?id=282776 An ex parte liability order under the Bihar Value Added Tax framework was treated as unsustainable where the dealer was not given a proper opportunity to explain or defend against the assessment. On that basis, the consequential notice issued under the same framework also could not stand, because it flowed from an order made without fair hearing. The matter was remitted for fresh hearing and decision after affording the dealer an opportunity of hearing, reflecting the application of natural justice to fiscal proceedings. en-us Mon, 18 Dec 2017 00:00:00 +0530 Fri, 13 Dec 2019 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282776 An ex parte liability order under the Bihar Value Added Tax framework was treated as unsustainable where the dealer was not given a proper opportunity to explain or defend against the assessment. On that basis, the consequential notice issued under the same framework also could not stand, because it flowed from an order made without fair hearing. The matter was remitted for fresh hearing and decision after affording the dealer an opportunity of hearing, reflecting the application of natural justice to fiscal proceedings. Case-Laws VAT and Sales Tax Mon, 18 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282776