Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2012 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (5) TMI 563 - HC - VAT and Sales TaxAdditional tax including surcharge and imposed - assessee challenged ante-dated order and it was passed without giving an opportunity of hearing to the assessee - Held that:- In view of the statement made in counter, it is clear that no notice was ever issued to the assessee communicating the date of proceedings after May 21, 2005. Therefore, the impugned order dated January 21, 2007 was passed without affording opportunity of hearing to the assessee and has been passed without any knowledge of the assessee and hence, liable to set aside on this ground. Thus making an assessment in violation of principles of natural justice by purported order dated January 25, 2007, the assessment order deserves to be set aside and hence set aside. Consequently, the demand notice against the petitioner is also set aside. Appeal allowed.
|