https://www.taxtmi.com/caselaws?id=282781 An ex parte fiscal assessment should not be sustained where effective opportunity of hearing has not been afforded, unless deliberate avoidance of service is shown. Service by e-mail alone was treated as insufficient on the facts because no physical service had been made as contemplated by the rules, and a casual failure to check e-mail did not justify proceeding ex parte. The assessment scheme was read as requiring prior hearing before assessment, so the ex parte order and consequential demand notice were quashed and the matter remitted for fresh decision after giving the assessee due opportunity of representation. en-us Thu, 18 Apr 2019 00:00:00 +0530 Thu, 22 Aug 2019 20:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282781 An ex parte fiscal assessment should not be sustained where effective opportunity of hearing has not been afforded, unless deliberate avoidance of service is shown. Service by e-mail alone was treated as insufficient on the facts because no physical service had been made as contemplated by the rules, and a casual failure to check e-mail did not justify proceeding ex parte. The assessment scheme was read as requiring prior hearing before assessment, so the ex parte order and consequential demand notice were quashed and the matter remitted for fresh decision after giving the assessee due opportunity of representation. Case-Laws VAT and Sales Tax Thu, 18 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282781