Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (6) TMI 1189 - KERALA HIGH COURTNatural justice - demand - The ground on which the challenge was made was that the order was passed without furnishing to the appellant the details sought for by her and requesting the extension of time for submitting her reply - Held that: - the first respondent should have given such an information to the appellant, so that the appellant could have approached the Indian Oil Corporation Ltd and obtained the details. This was not done, and instead, the first respondent rejected the request made by the appellant and proceeded to pass Ext.P5 order of assessment fastening huge liability on the appellant towards tax and interest. This is untenable - Ext.P5 order was passed in violation of the principles of natural justice - appeal allowed - decided in favor of appellant.
|