https://www.taxtmi.com/caselaws?id=419185 A reassessment under the Karnataka Value Added Tax Act was challenged on the ground that the assessee was not given a personal hearing after filing a reply to the proposition notice. The text states that earlier pre-show-cause opportunities did not extinguish the right to seek a hearing at that later stage, and that fair procedure required consideration of the specific request made in the reply. It further states that proceeding to reassessment without granting the requested hearing amounted to breach of natural justice, leading to setting aside of the order and remand from the stage of the reply to the proposition notice for fresh consideration with a personal hearing. en-us Thu, 07 Oct 2021 00:00:00 +0530 Wed, 27 Apr 2022 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419185 A reassessment under the Karnataka Value Added Tax Act was challenged on the ground that the assessee was not given a personal hearing after filing a reply to the proposition notice. The text states that earlier pre-show-cause opportunities did not extinguish the right to seek a hearing at that later stage, and that fair procedure required consideration of the specific request made in the reply. It further states that proceeding to reassessment without granting the requested hearing amounted to breach of natural justice, leading to setting aside of the order and remand from the stage of the reply to the proposition notice for fresh consideration with a personal hearing. Case-Laws VAT and Sales Tax Thu, 07 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419185