2014 (1) TMI 620

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....ining the order passed by the Deputy Commissioner and allowed the tax revision. 2. The assessment year in question is 1988-89. The appellant- assessee is a dealer doing business in provisional stores. He is a registered dealer both under the Kerala General Sales Tax, 1963 (for short, "the Act") and the Central Sales Tax, 1956 (for short, "the 1956 Act"). 3. The assessing authority had completed the assessments for the assessment year 1988-89 on 27.11.1990. After completion of such assessment, the assessing authority had issued a demand notice, inter alia, directing the appellant to pay up the tax demanded. 4. Aggrieved by the said assessment order and the demand notice so issued, the assessee had filed an appeal before the First Ap....

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.... or any other details within the time so granted, the Deputy Commissioner has proceeded to pass the ex-parte order, dated 27.07.1995 setting aside the order passed by the assessing authority, dated 26.06.1993 and remanded the matter back to the assessing authority for re-assessment in accordance with law. 9. Aggrieved by the said order, the appellant had carried the matter before the Tribunal. The Tribunal, by its order dated 17.09.1996, was pleased to allow the appeal filed by the assessee and had granted him all the reliefs that were sought in the Memorandum of Appeal. 10. Aggrieved by the said order passed by the Tribunal, the State had carried the matter before the High Court. As we have already noticed, the High Court has allowed....

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....a,(1988) 4 SCC 1). The opportunity of hearing requires to be tested on the anvil of reasonableness and adequacy of such opportunity. The right to file an adequate reply and represent one's case before the decision making authority shelters under the second limb. 14. In a case where huge tax liability is being imposed on an assessee, he has a right to file a reply and represent his case before the adjudicating authority. Should such sufficient opportunity not be afforded to the assessee, he would be deprived of his valuable right. In the facts of the instant case, sufficient time was not granted to the assessee by the Deputy Commissioner who had passed the ex-parte order, dated 27.7.1995 imposing a huge tax liability on the assessee and s....