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2019 (7) TMI 1870 - HC - VAT and Sales TaxTransfer of registration file of the petitioner to the Assisstant Commissioner (CT), Kodambakkam Assessment Circle - re-organization of assessment circle - Form WW filed not verified - allegation is that some of the objections raised by the petitioner before the Assessing Officer has not been considered - principles of natural justice - HELD THAT:- Taking into consideration the limited prayer sought for and also non consideration of Form WW, this Court remits back the matter to the respondent for fresh consideration, in order to give an opportunity to the petitioner to put forth their case. The impugned assessment order shall be treated as a show cause notice, to which the petitioner shall submit their objections within a period of 15 days from the date of receipt of a copy of this order. The respondent shall pass fresh orders after giving due opportunity of personal hearing to the petitioner. It is made clear that the petitioner shall co-operate, whenever an opportunity of personal hearing is extended to him. Petition allowed by way of remand.
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