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2019 (8) TMI 1483 - HC - VAT and Sales TaxPrinciples of natural justice - Reassessment of tax - Section 28(1) read with Section 29 of the M.P. Commercial Tax Act, 1994 - sole issue raised on behalf of the petitioner is that the Assistant Commissioner (Assessing Officer) passed the order without affording an opportunity of hearing and without disclosing the material collected while forming an opinion for reopening the matter - HELD THAT:- When the case at hand is adjudged on the anvil of law laid down in K.T. Shaduli Grocery Dealer [1977 (3) TMI 160 - SUPREME COURT], we are of the considered opinion that the Authorities concerned failed to discharge the duties cast on them under the provisions of the Act as much as without affording reasonable opportunity of hearing to the petitioner, the order of reassessment has been passed which cannot be sustained in the eyes of law. Petition allowed.
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