https://www.taxtmi.com/caselaws?id=301680 A rectification order under the Kerala Value Added Tax Act passed without notice or an opportunity of hearing was held unsustainable because it breached the audi alteram partem rule. The court held that an order affecting a party's rights in rectification proceedings cannot stand when made in violation of natural justice. The rectification order was set aside and the matter remanded for fresh consideration after due notice and hearing. en-us Tue, 22 Dec 2020 00:00:00 +0530 Fri, 15 Apr 2022 08:52:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301680 A rectification order under the Kerala Value Added Tax Act passed without notice or an opportunity of hearing was held unsustainable because it breached the audi alteram partem rule. The court held that an order affecting a party's rights in rectification proceedings cannot stand when made in violation of natural justice. The rectification order was set aside and the matter remanded for fresh consideration after due notice and hearing. Case-Laws VAT and Sales Tax Tue, 22 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301680