https://www.taxtmi.com/caselaws?id=471954 Personal hearing under Section 27 is mandatory where the governing assessment provision requires it. Assessment orders passed without affording that hearing violate the statutory requirement and principles of natural justice, including where the assessee has filed no reply or objections. Where an earlier remand required a reasonable opportunity and objections were filed, failure to provide a personal hearing renders the assessment unsustainable. A fresh hearing is required before a lawful assessment determination can be made. en-us Mon, 08 Mar 2021 00:00:00 +0530 Thu, 24 Sep 2026 15:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471954 Personal hearing under Section 27 is mandatory where the governing assessment provision requires it. Assessment orders passed without affording that hearing violate the statutory requirement and principles of natural justice, including where the assessee has filed no reply or objections. Where an earlier remand required a reasonable opportunity and objections were filed, failure to provide a personal hearing renders the assessment unsustainable. A fresh hearing is required before a lawful assessment determination can be made. Case-Laws VAT / Sales Tax Mon, 08 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471954