https://www.taxtmi.com/caselaws?id=436291 Ex parte assessment orders under the Kerala Value Added Tax Act were set aside where the assessee could not appear in response to the hearing notice and the explanation for absence was accepted as genuine. The Court treated the denial of a personal hearing as sufficient to require interference and remitted the matter for fresh assessment by the assessing authority. Relief was confined to enabling a fresh adjudication and did not disturb the earlier rejection of the constitutional challenge. en-us Thu, 23 Mar 2023 00:00:00 +0530 Mon, 10 Apr 2023 08:55:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436291 Ex parte assessment orders under the Kerala Value Added Tax Act were set aside where the assessee could not appear in response to the hearing notice and the explanation for absence was accepted as genuine. The Court treated the denial of a personal hearing as sufficient to require interference and remitted the matter for fresh assessment by the assessing authority. Relief was confined to enabling a fresh adjudication and did not disturb the earlier rejection of the constitutional challenge. Case-Laws VAT and Sales Tax Thu, 23 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436291