https://www.taxtmi.com/caselaws?id=760200 An assessment order under the Maharashtra Value Added Tax Act, 2002 was found unsustainable because the assessee was not given a fair opportunity of hearing; the record showed only a request for time to obtain authorisation and file a reply, yet the order relied on submissions that were never filed and on unrelated agreements, reflecting breach of natural justice and non-application of mind. After quashing the order, remand was considered appropriate because there was no material suggesting backdating, manipulation, subterfuge, or any legal bar to fresh adjudication, so the assessing officer was permitted to proceed afresh after due hearing. en-us Thu, 17 Oct 2024 00:00:00 +0530 Fri, 18 Oct 2024 09:12:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760200 An assessment order under the Maharashtra Value Added Tax Act, 2002 was found unsustainable because the assessee was not given a fair opportunity of hearing; the record showed only a request for time to obtain authorisation and file a reply, yet the order relied on submissions that were never filed and on unrelated agreements, reflecting breach of natural justice and non-application of mind. After quashing the order, remand was considered appropriate because there was no material suggesting backdating, manipulation, subterfuge, or any legal bar to fresh adjudication, so the assessing officer was permitted to proceed afresh after due hearing. Case-Laws VAT / Sales Tax Thu, 17 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760200