Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2017 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 1797 - TELANGANA HIGH COURTValidity of assessment order - Principles of natural justice - challenge to SCN was rejected by this court, giving liberty to the petitioner to participate in the proceedings and directing the Assessing Officer to pass orders after giving sufficient opportunity - HELD THAT:- The challenge was rejected by this court by an order dated 23.01.2017, giving liberty to the petitioner to participate in the proceedings. But unfortunately, the respondents completed the assessment and passed the order on the very next day, namely, on 24.01.2017. Therefore, contending that the liberty granted by this court has been rendered nugatory, the petitioner ha s come up with the present writ petition - In the order passed by this court on 23.01.2017 rejecting the challenge to the show cause notice, the time is granted to the petitioner to submit their objections and the Assessing Officer is directed to consider the same, giving an opportunity of personal hearing and then pass final orders. The said order could not become a paper order. The impugned assessment order is liable to be set aside - Petition allowed.
|