https://www.taxtmi.com/caselaws?id=396560 An adjudicatory order under the Telangana VAT Act was found unsustainable where the revisional authority retained the original C-Declaration Forms despite repeated requests, preventing effective clarification or rectification from the issuing dealers. The authority also proceeded without giving a meaningful personal hearing, even though the assessee could not attend because of COVID-19 lockdown restrictions. These circumstances caused grave prejudice and amounted to denial of an effective opportunity of hearing, so the revision was quashed and the matter remitted for fresh consideration after return of the documents and a proper hearing. en-us Mon, 29 Jun 2020 00:00:00 +0530 Thu, 10 Dec 2020 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396560 An adjudicatory order under the Telangana VAT Act was found unsustainable where the revisional authority retained the original C-Declaration Forms despite repeated requests, preventing effective clarification or rectification from the issuing dealers. The authority also proceeded without giving a meaningful personal hearing, even though the assessee could not attend because of COVID-19 lockdown restrictions. These circumstances caused grave prejudice and amounted to denial of an effective opportunity of hearing, so the revision was quashed and the matter remitted for fresh consideration after return of the documents and a proper hearing. Case-Laws VAT and Sales Tax Mon, 29 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396560