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2016 (1) TMI 330 - HC - VAT and Sales TaxImposition of penalty - Section 27(3) - Violation of principle of natural justice - Held that:- Additional Government Pleader (Taxes) after verifying the concerned file, by producing the same before this Court submitted that no pre-assessment notice was served before passing the impugned orders. The learned Additional Government Pleader (Taxes) also fairly submitted that the respondent may be directed to issue fresh notices and on receipt of the same, the petitioner may be directed to file their objections and on receipt of the same, the respondent may be directed to consider the objections and pass appropriate orders within a time frame. - violation of principles of natural justice is proved, the impugned orders dated 27.02.2015 cannot be sustained - Decided in favour of assessee.
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