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2015 (11) TMI 1142 - HC - VAT and Sales TaxValidity of assessment order - Violation of principle of natural justice - Best judgment assessment - Held that:- a mere perusal of order would indicate that after serving a notice to the petitioner, intimating him of the proposal to complete the assessment for the assessment year on best judgment basis, the respondent assessing authority proceeded to pass orders on the very next day, thereby rendering the very purpose of the notice meaningless. Ext. P4 order is vitiated by a non-compliance with the rules of natural justice and I quash the same. The respondent assessing authority shall complete the assessment in relation to the petitioner afresh, after affording him an opportunity of hearing in accordance with the directions in this judgment. The fresh order of assessment shall be passed within a period of one month from the date of receipt of a copy of this judgment. - Decided in favour of assessee.
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