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2017 (6) TMI 609 - HC - VAT and Sales TaxNatural justice - validity of assessment order - case of petitioner is that when the impugned order of assessment was made based on the Web Report, the Assessing Authority is not justified in passing the impugned order of assessment, without furnishing the details of such report and without conducting any enquiry at all levels - Held that: - the assessment order cannot be passed in such a manner - the matter is remitted back to the Assessing Authority to redo the assessment after following the procedures/ directions issued by this Court - petition allowed by way of remand.
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