https://www.taxtmi.com/caselaws?id=407492 An assessment order passed without affording a meaningful opportunity of personal hearing was treated as vitiated by a material procedural defect. The court noted that the petitioner had sought time to prepare and respond, yet the assessment was finalised in the petitioner's absence; in the interests of substantial justice, this denial of hearing justified interference. The assessment order was set aside and the matter was remitted for de novo assessment after granting an opportunity of hearing. en-us Thu, 29 Apr 2021 00:00:00 +0530 Wed, 12 May 2021 08:30:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407492 An assessment order passed without affording a meaningful opportunity of personal hearing was treated as vitiated by a material procedural defect. The court noted that the petitioner had sought time to prepare and respond, yet the assessment was finalised in the petitioner's absence; in the interests of substantial justice, this denial of hearing justified interference. The assessment order was set aside and the matter was remitted for de novo assessment after granting an opportunity of hearing. Case-Laws VAT and Sales Tax Thu, 29 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407492