https://www.taxtmi.com/caselaws?id=384758 Service of notice by e-mail under the Bihar VAT Rules was technically valid, but the Court found no material of deliberate avoidance and held that the assessee was denied a proper opportunity of hearing. Because the ex parte assessment prevented production of Form C, and the appellate remedy did not cure that prejudice, the Court treated the matter as fit for reconsideration on merits. The ex parte assessment orders and demand notices were quashed, and the cases were remitted to the assessing authority for fresh decision after giving due hearing and considering Form C. en-us Wed, 24 Apr 2019 00:00:00 +0530 Fri, 23 Aug 2019 07:24:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384758 Service of notice by e-mail under the Bihar VAT Rules was technically valid, but the Court found no material of deliberate avoidance and held that the assessee was denied a proper opportunity of hearing. Because the ex parte assessment prevented production of Form C, and the appellate remedy did not cure that prejudice, the Court treated the matter as fit for reconsideration on merits. The ex parte assessment orders and demand notices were quashed, and the cases were remitted to the assessing authority for fresh decision after giving due hearing and considering Form C. Case-Laws VAT and Sales Tax Wed, 24 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384758