https://www.taxtmi.com/caselaws?id=460850 Assessment orders under the Karnataka Value Added Tax Act concerning supply of set-top boxes were quashed because the authority failed to consider the material contractual covenants governing supply and retention, and did not provide a proper opportunity of hearing. The court treated this omission as denial of justice and an apparent error on the face of the record. The matter was remitted for fresh adjudication, with directions to hear the petitioner, permit additional evidence if necessary, and record reasons and findings on the relevant contractual terms. en-us Mon, 05 Oct 2015 00:00:00 +0530 Tue, 25 Feb 2025 19:16:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460850 Assessment orders under the Karnataka Value Added Tax Act concerning supply of set-top boxes were quashed because the authority failed to consider the material contractual covenants governing supply and retention, and did not provide a proper opportunity of hearing. The court treated this omission as denial of justice and an apparent error on the face of the record. The matter was remitted for fresh adjudication, with directions to hear the petitioner, permit additional evidence if necessary, and record reasons and findings on the relevant contractual terms. Case-Laws VAT / Sales Tax Mon, 05 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460850