https://www.taxtmi.com/caselaws?id=446232 A revisional VAT order was unsustainable because the taxpayer entered appearance, filed a reply, and specifically sought a personal hearing, yet the authority decided the matter without granting that opportunity despite time remaining to do so. The court treated this omission as a denial of fair and reasonable opportunity before adverse tax consequences were imposed and held that it breached the principles of natural justice. The impugned order was set aside, with liberty to the authority to issue notice of personal hearing and pass a fresh order in accordance with law. en-us Thu, 17 Aug 2023 00:00:00 +0530 Wed, 29 Nov 2023 07:31:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446232 A revisional VAT order was unsustainable because the taxpayer entered appearance, filed a reply, and specifically sought a personal hearing, yet the authority decided the matter without granting that opportunity despite time remaining to do so. The court treated this omission as a denial of fair and reasonable opportunity before adverse tax consequences were imposed and held that it breached the principles of natural justice. The impugned order was set aside, with liberty to the authority to issue notice of personal hearing and pass a fresh order in accordance with law. Case-Laws VAT and Sales Tax Thu, 17 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446232