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2016 (10) TMI 143 - HC - VAT and Sales TaxPrinciples of natural justice - validity of assessment order - opportunity of personal hearing - inability to submit effective objection in the absence of details - Held that: - emphasis given in the need for giving an opportunity of personal hearing, since the order of assessment to be passed by a process of dialogue and discussions. Matter remanded - the assessment to be redone, after giving details of the Web Report and giving an opportunity to the petitioner to submit additional objections - finalise the assessment, after affording the opportunity of personal hearing to the petitioner - writ petition allowed - decided in favor of petitioner.
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