https://www.taxtmi.com/caselaws?id=282771 An ex parte assessment under Section 25(3) of the Bihar Value Added Tax Act, 2005 was quashed because it had been passed without giving the assessee a hearing. The HC held that, in the interest of justice, one effective opportunity must be provided to place objections, documents, and supporting material before the assessing authority. Without examining the merits of the assessment, the Court directed reconsideration of the matter afresh in accordance with law and remanded the case for fresh assessment after hearing the assessee. en-us Tue, 12 Sep 2017 00:00:00 +0530 Thu, 22 Aug 2019 20:38:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282771 An ex parte assessment under Section 25(3) of the Bihar Value Added Tax Act, 2005 was quashed because it had been passed without giving the assessee a hearing. The HC held that, in the interest of justice, one effective opportunity must be provided to place objections, documents, and supporting material before the assessing authority. Without examining the merits of the assessment, the Court directed reconsideration of the matter afresh in accordance with law and remanded the case for fresh assessment after hearing the assessee. Case-Laws VAT and Sales Tax Tue, 12 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282771