https://www.taxtmi.com/caselaws?id=385471 An assessment under the Kerala Value Added Tax Act may be set aside where reassessment is completed without considering a taxpayer's request for reasonable time to file objections and produce books of account. Fairness in reassessment proceedings requires an effective opportunity to reply and place relevant material on record; failure to communicate a decision on the request and proceeding to finalise the assessment amounts to a breach of natural justice. The assessment order was therefore set aside and the matter remitted for reconsideration after granting an opportunity to appear, reply, and produce documents. en-us Fri, 30 Aug 2019 00:00:00 +0530 Fri, 06 Sep 2019 07:26:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385471 An assessment under the Kerala Value Added Tax Act may be set aside where reassessment is completed without considering a taxpayer's request for reasonable time to file objections and produce books of account. Fairness in reassessment proceedings requires an effective opportunity to reply and place relevant material on record; failure to communicate a decision on the request and proceeding to finalise the assessment amounts to a breach of natural justice. The assessment order was therefore set aside and the matter remitted for reconsideration after granting an opportunity to appear, reply, and produce documents. Case-Laws VAT and Sales Tax Fri, 30 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385471