2015 (7) TMI 630 - HC - VAT and Sales Tax

Validity of Assessment order - The petitioner s case is that he was not aware of the assessment order. Considering the fact that no notice has been addressed to the petitioner and the petitioner is a registered dealer who otherwise submits accounts in regular interval I am of the view that an opportunity of hearing should be given to the petitioner. - matter restored before the AO.

Summary

The petitioner challenged Ext.P3 assessment order for lack of opportunity to raise objections. The court set aside Ext.P3 and directed the petitioner to appear before the 1st respondent for objections within two months from 23.06.2015.