https://www.taxtmi.com/caselaws?id=397277 A revisional order passed without an effective opportunity of personal hearing and without recorded reasons was held unsustainable. The revisional authority had rejected the matter despite a request for adjournment due to lockdown conditions and time to file objections, but did not address the assessee's contentions or the authorities cited. This failure rendered the revisional exercise incomplete and inconsistent with fair procedure. The order was therefore set aside and the matter remanded for fresh adjudication after granting personal hearing and considering the objections and supporting authorities. en-us Thu, 30 Jul 2020 00:00:00 +0530 Thu, 10 Dec 2020 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397277 A revisional order passed without an effective opportunity of personal hearing and without recorded reasons was held unsustainable. The revisional authority had rejected the matter despite a request for adjournment due to lockdown conditions and time to file objections, but did not address the assessee's contentions or the authorities cited. This failure rendered the revisional exercise incomplete and inconsistent with fair procedure. The order was therefore set aside and the matter remanded for fresh adjudication after granting personal hearing and considering the objections and supporting authorities. Case-Laws VAT and Sales Tax Thu, 30 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397277