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2017 (7) TMI 1354 - HC - VAT and Sales TaxPrinciples of natural justice - Validity of assessment order - reasonable opportunity of hearing not provided to the petitioner - HELD THAT:- In the instant case, on going through the facts and circumstances of the case, and the observations made by the Assessing Officer in the impugned assessment orders, it is evidently clear that the petitioner did not have effective and sufficient opportunity to put forth their contention. This is sufficient to hold that the impugned orders are bad in law. The matters are remanded to the respondent for fresh consideration - Petition allowed by way of remand.
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