https://www.taxtmi.com/caselaws?id=310180 A provisional assessment order passed in undue haste, without a real and effective opportunity to file objections and be heard, was held to violate natural justice and Article 14. The court found that mere issuance and service of notice was insufficient where the assessing authority did not follow the statutory requirement of inquiry and reasonable hearing under Section 25(1) of the Uttar Pradesh Value Added Tax Act. The ex parte assessment was therefore unsustainable and quashed, while the authority was left free to proceed afresh only after granting a proper opportunity of hearing. en-us Wed, 16 Mar 2016 00:00:00 +0530 Wed, 11 Oct 2023 08:42:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310180 A provisional assessment order passed in undue haste, without a real and effective opportunity to file objections and be heard, was held to violate natural justice and Article 14. The court found that mere issuance and service of notice was insufficient where the assessing authority did not follow the statutory requirement of inquiry and reasonable hearing under Section 25(1) of the Uttar Pradesh Value Added Tax Act. The ex parte assessment was therefore unsustainable and quashed, while the authority was left free to proceed afresh only after granting a proper opportunity of hearing. Case-Laws VAT and Sales Tax Wed, 16 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310180