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2020 (10) TMI 1298 - HC - VAT and Sales TaxPrinciples of natural justice - no effective opportunity has been granted to the petitioner - HELD THAT:- The impugned order of assessment is thus bad in law insofar as no effective opportunity has been granted to the petitioner and the same is thus set aside. Let the impugned order of assessment dated 24.01.2020 be treated as a show cause notice in response to which, the petitioner will file a preliminary reply within a period of four weeks from today without awaiting any further notice in this regard. If a reply is received from the petitioner within four (4) weeks, proceedings for assessment shall be taken up, the petitioner heard and an order of assessment be passed denovo in accordance with law. Petition disposed off.
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