Opportunity to Be Heard Required in Provisional Assessments for Fairness, Per Supreme Court Ruling on Natural Justice.
In the context of finalizing provisional assessments, it is necessary to provide an opportunity for the concerned party to be heard. This requirement aligns with the principles of natural justice, as established in a Supreme Court ruling. The party must be informed of the reasons for any proposed higher or enhanced duty and given a chance to address these grounds before any final order is passed. This ensures fairness and transparency in the assessment process.