https://www.taxtmi.com/caselaws?id=443014 An assessment order passed without granting an effective opportunity of hearing is unsustainable where the assessee has sought time to collect and produce records. The Assessing Authority proceeded without fixing a further date after the request for time, depriving the assessee of a reasonable chance to place materials. That omission amounted to a breach of the principles of natural justice, so the assessment was set aside. The matter was left open for fresh consideration by the Assessing Authority after giving one more opportunity to the assessee. en-us Thu, 24 Aug 2023 00:00:00 +0530 Fri, 15 Sep 2023 08:52:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443014 An assessment order passed without granting an effective opportunity of hearing is unsustainable where the assessee has sought time to collect and produce records. The Assessing Authority proceeded without fixing a further date after the request for time, depriving the assessee of a reasonable chance to place materials. That omission amounted to a breach of the principles of natural justice, so the assessment was set aside. The matter was left open for fresh consideration by the Assessing Authority after giving one more opportunity to the assessee. Case-Laws VAT and Sales Tax Thu, 24 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443014