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2021 (2) TMI 1210 - HC - VAT and Sales TaxPrinciples of natural justice - Validity of assessment order - assessments have been finalized without affording an opportunity to the petitioner - HELD THAT:- In this matter, a request had been made for D7 records as early as in 2007 and the records were, admittedly, photo copied and handed over to the petitioner. Vide letter dated 30.10.2019, the petitioner sought another copy of the records on the ground that the earlier copies had been given to its advocate, who had misplaced the same - the authorities have permitted the petitioner to inspect and verify the records in their premises, rejecting the request for furnishing copies yet again. The assessment is set aside solely in the interests of substantial justice, and to afford full compliance with the provision of natural justice, and direct that a copy of the D7 records be furnished to the petitioner upon its remitting appropriate costs, within a period of two weeks from today - petition allowed by way of remand.
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