https://www.taxtmi.com/caselaws?id=413270 An assessment order was set aside because the assessee was denied a fair and effective opportunity of hearing, including proper notice and disclosure of material relied upon. The Court held that prior participation made it difficult to accept that the assessee had voluntarily abandoned the matter, and that fairness required disclosure before reliance on adverse material. In the pandemic context and given the assessee's location outside the State, an effective opportunity could suitably be provided through a virtual hearing. The existence of an alternative appellate remedy did not bar writ interference where there was a clear breach of natural justice. The matter was remitted for fresh assessment after hearing the assessee. en-us Mon, 04 Oct 2021 00:00:00 +0530 Thu, 07 Oct 2021 09:25:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413270 An assessment order was set aside because the assessee was denied a fair and effective opportunity of hearing, including proper notice and disclosure of material relied upon. The Court held that prior participation made it difficult to accept that the assessee had voluntarily abandoned the matter, and that fairness required disclosure before reliance on adverse material. In the pandemic context and given the assessee's location outside the State, an effective opportunity could suitably be provided through a virtual hearing. The existence of an alternative appellate remedy did not bar writ interference where there was a clear breach of natural justice. The matter was remitted for fresh assessment after hearing the assessee. Case-Laws VAT and Sales Tax Mon, 04 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413270