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2017 (4) TMI 1300 - HC - VAT and Sales TaxValidity of assessment order - reassessment of tax - KVAT Act - principles of Natural Justice - Held that: - the Assessing Officer is of the firm o pinion that merely by giving an opportunity of hearing, the principles of natural justice have been complied with. However, such a notion is highly misplaced. Merely giving an opportunity of hearing, but by withholding material documentary evidence, which is read against the assessee by the department, the principles of natural justice are not complied with. Since the petitioner’s right under principles of natural justice have been violated, the impugned order dated 27.02.2017 is unsustainable in the eyes of law. Therefore, the said assessment orders are hereby set aside. Petition allowed.
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