https://www.taxtmi.com/caselaws?id=419230 Assessment orders under the Kerala Value Added Tax Act were held unsustainable where the assessee was denied a real and effective opportunity of hearing and the authority passed a non-speaking order without independent application of mind. The court emphasised that Rule 38 of the Kerala Value Added Tax Rules requires a reasonable opportunity before best judgment assessment, and that a fair hearing must be meaningful rather than ritualistic. As the assessee could not effectively contest the proceedings and the orders failed to deal with the material issues, the assessments were vitiated for breach of natural justice and fresh adjudication was directed. en-us Mon, 08 Nov 2021 00:00:00 +0530 Mon, 07 Mar 2022 08:41:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419230 Assessment orders under the Kerala Value Added Tax Act were held unsustainable where the assessee was denied a real and effective opportunity of hearing and the authority passed a non-speaking order without independent application of mind. The court emphasised that Rule 38 of the Kerala Value Added Tax Rules requires a reasonable opportunity before best judgment assessment, and that a fair hearing must be meaningful rather than ritualistic. As the assessee could not effectively contest the proceedings and the orders failed to deal with the material issues, the assessments were vitiated for breach of natural justice and fresh adjudication was directed. Case-Laws VAT and Sales Tax Mon, 08 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419230