https://www.taxtmi.com/caselaws?id=311998 An assessment and demand order was quashed because it was passed on the first hearing date after short notice, without giving the assessee a fair and sufficient opportunity to respond. The Court held that where an order carries serious civil consequences, the affected party must receive at least one effective hearing and an adequate chance to meet the case. On the facts, the lack of meaningful opportunity went to the root of the decision, so the matter was remitted to the Assessing Officer for fresh consideration after granting proper hearing. en-us Tue, 25 Feb 2014 00:00:00 +0530 Sat, 27 Jan 2024 08:33:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311998 An assessment and demand order was quashed because it was passed on the first hearing date after short notice, without giving the assessee a fair and sufficient opportunity to respond. The Court held that where an order carries serious civil consequences, the affected party must receive at least one effective hearing and an adequate chance to meet the case. On the facts, the lack of meaningful opportunity went to the root of the decision, so the matter was remitted to the Assessing Officer for fresh consideration after granting proper hearing. Case-Laws VAT and Sales Tax Tue, 25 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311998