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2017 (5) TMI 319 - HC - VAT and Sales TaxNatural justice - validity of assessment order - the petitioner was not given sufficient opportunity to put forth their case by filing supporting documents - Held that: - unless the petitioner is informed of the decision on their request for extension, they cannot be expected to proceed further either this way or that way. When a request is made by the petitioner seeking for extension of time by way of writing, such request has to be considered and decided either by accepting or rejecting the same and such decision has to be duly communicated to the assessee by fixing a next date of hearing so as to enable such assessee to be prepared for appearance on that day for completion of the assessment proceedings - the assessment order passed without intimating the decision taken on the request for extension of time, is in violation of the principles of natural justice and therefore on that ground alone, the assessment order has to be set aside - petition allowed - decided in favor of assessee.
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