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2020 (1) TMI 1224 - HC - VAT and Sales TaxPrinciples of natural justice - Levy of Turnover tax - inter-state transactions at higher rate of interest of 14.5% - allegation that these transactions were not supported by any documentary evidence/statutory forms - HELD THAT:- According to the petitioner, only at that time the petitioner came to know about the impugned assessment order allegedly passed on 31.03.2020 for the period 2015-16 and the petitioner logged on to the web portal of the respondents and accessed the same - Sri J.Anil Kumar, Special Counsel for Commercial Taxes appearing for respondents does not dispute that from 21.03.2020 there was a nationwide lock down imposed by the Statement Government as well as the Union of India owing to COVID-19 Pandemic situation and the petitioner was disabled from appearing on 30.03.2020 for personal hearing. There has been violation of principles of natural justice and that grave prejudice has been caused to the petitioner. The matter is remitted back to the 1st respondent - Petition allowed by way of remand.
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