https://www.taxtmi.com/caselaws?id=386540 An ex parte assessment completed before receipt and consideration of the assessee's reply to the pre-assessment notice was held to violate natural justice. Because the objections were not taken into account before finalisation, the assessment was treated as hurried and procedurally infirm. The rectification order, which merely sustained that assessment, was vitiated by the same defect and could not survive independently. The assessment proceedings were quashed and directed to be completed afresh after giving the assessee an effective opportunity of hearing. en-us Tue, 24 Sep 2019 00:00:00 +0530 Tue, 01 Oct 2019 09:50:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386540 An ex parte assessment completed before receipt and consideration of the assessee's reply to the pre-assessment notice was held to violate natural justice. Because the objections were not taken into account before finalisation, the assessment was treated as hurried and procedurally infirm. The rectification order, which merely sustained that assessment, was vitiated by the same defect and could not survive independently. The assessment proceedings were quashed and directed to be completed afresh after giving the assessee an effective opportunity of hearing. Case-Laws VAT and Sales Tax Tue, 24 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386540