Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2018 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 1733 - PATNA HIGH COURTPrinciples of natural justice - order passed ex-parte - assessment under the Bihar Value Added Tax Act, 2005 - HELD THAT:- Even though the order-sheet indicates that the notice has been served and in spite of telephonic communication being made, the assess is not present, the order further indicates that the assessment order is being passed on the same date i.e. 8.9.2016,but, surprisingly, for a period of 9 months nothing is done and the order of assessment is passed on 12.6.2017. It is a case where the proceedings were to be held on 8.9.2016. The order-sheet indicates that the order has been passed, but the order seems to have been passed on 12.6.2017. If the matter could be kept pending for 9 months before the Assessing Officer, the Officer should have well issued a fresh notice to the assessee to give his say. It is a fit case where the matter be remanded back to the Assessing Officer for conducting the assessment proceedings afresh in accordance with law - Appeal allowed by way of remand.
|