https://www.taxtmi.com/caselaws?id=761297 An ex parte reassessment made without service of notice or an opportunity of hearing was held unsustainable where the record itself showed that notice had not been served because the business had closed and the dealer's whereabouts were unknown. The appellate authority had dismissed the challenge as time-barred under the Karnataka Value Added Tax Act, 2003, but the court held that delay in appeal could not defeat a challenge to an order that suffered from a foundational breach of natural justice. The reassessment and appellate orders were quashed, and the matter was remitted to the assessing authority for fresh adjudication on merits after hearing the dealer. en-us Fri, 04 Oct 2024 00:00:00 +0530 Fri, 08 Nov 2024 19:58:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761297 An ex parte reassessment made without service of notice or an opportunity of hearing was held unsustainable where the record itself showed that notice had not been served because the business had closed and the dealer's whereabouts were unknown. The appellate authority had dismissed the challenge as time-barred under the Karnataka Value Added Tax Act, 2003, but the court held that delay in appeal could not defeat a challenge to an order that suffered from a foundational breach of natural justice. The reassessment and appellate orders were quashed, and the matter was remitted to the assessing authority for fresh adjudication on merits after hearing the dealer. Case-Laws VAT / Sales Tax Fri, 04 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761297