https://www.taxtmi.com/caselaws?id=434618 Section 31 of the Tripura Value Added Tax Act, 2004 requires a real and reasonable opportunity of hearing before an assessment order is made. The assessing authority, acting in a quasi-judicial capacity, must comply with natural justice and audi alteram partem; a hearing cannot be merely formal. Where the assessee sought time to produce original supporting documents and the request was rejected without proper consideration, the assessment could not rest on suspicion or surmise. The assessment orders and demand notices were therefore unsustainable for breach of natural justice. en-us Tue, 10 Jan 2023 00:00:00 +0530 Wed, 01 Mar 2023 08:16:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434618 Section 31 of the Tripura Value Added Tax Act, 2004 requires a real and reasonable opportunity of hearing before an assessment order is made. The assessing authority, acting in a quasi-judicial capacity, must comply with natural justice and audi alteram partem; a hearing cannot be merely formal. Where the assessee sought time to produce original supporting documents and the request was rejected without proper consideration, the assessment could not rest on suspicion or surmise. The assessment orders and demand notices were therefore unsustainable for breach of natural justice. Case-Laws VAT and Sales Tax Tue, 10 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434618