Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2008 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (9) TMI 914 - HC - VAT and Sales TaxOrder of assessment challenged - Held that:- The impugned order by way of revision of assessment should not have been passed without giving the assessee an opportunity of personal hearing. But since the same has been denied, the impugned order is hereby quashed. Allow the appeals and are constrained to hold that the learned judge of the writ court was not correct in his conclusion in dismissing the writ petitions, inter alia, on the ground of non-exhaustion of alternative remedy in the facts and circumstances of the case discussed above. The judgment of the learned judge is set aside. Therefore, direct that the appellant/petitioner must appear before the second respondent in these appeals, who passed the impugned order, within a period of seven days from the date of getting a certified copy of this judgment and thereupon, the second respondent will fix the personal date of hearing in which the appellant must appear and the hearing should be concluded within two weeks thereafter.
|