https://www.taxtmi.com/caselaws?id=288795 An assessment order passed without prior notice and without giving the assessee an opportunity to file objections and be heard could not be sustained. The court noted that the challenge based on non-compliance with Rule 52 was not refuted, and held that absence of notice and hearing vitiated the assessment. The assessment order was set aside, while the respondent was permitted to restart proceedings in accordance with law by issuing notice, considering objections and then passing a fresh order after hearing the petitioner. en-us Thu, 16 Aug 2012 00:00:00 +0530 Tue, 30 Jun 2020 10:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288795 An assessment order passed without prior notice and without giving the assessee an opportunity to file objections and be heard could not be sustained. The court noted that the challenge based on non-compliance with Rule 52 was not refuted, and held that absence of notice and hearing vitiated the assessment. The assessment order was set aside, while the respondent was permitted to restart proceedings in accordance with law by issuing notice, considering objections and then passing a fresh order after hearing the petitioner. Case-Laws VAT and Sales Tax Thu, 16 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288795