https://www.taxtmi.com/caselaws?id=419890 Under Section 25(1) of the Kerala Value Added Tax Act, 2003, the assessing authority must give a reasonable opportunity of personal hearing after written objections are filed if the explanation is not accepted. The Court noted that notice had been issued and objections were submitted, but the objections were rejected without granting the requested hearing. That omission was held to violate natural justice, and the assessment order was set aside for reconsideration after affording a proper hearing. en-us Tue, 15 Feb 2022 00:00:00 +0530 Wed, 23 Mar 2022 08:37:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419890 Under Section 25(1) of the Kerala Value Added Tax Act, 2003, the assessing authority must give a reasonable opportunity of personal hearing after written objections are filed if the explanation is not accepted. The Court noted that notice had been issued and objections were submitted, but the objections were rejected without granting the requested hearing. That omission was held to violate natural justice, and the assessment order was set aside for reconsideration after affording a proper hearing. Case-Laws VAT and Sales Tax Tue, 15 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419890