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2019 (1) TMI 612 - HC - VAT and Sales TaxPrinciples of natural justice - petitioner is not a registered dealer - opportunity of personal hearing not provided - Held that:- Considering the fact that the assessment order was passed based on the reason that the petitioner did not file any reply and further considering the fact that the Assessing Officer imposed penalty, without affording an opportunity of personal hearing, this Court is of the view that interest of both parties will be protected, if the following order is passed in this writ petition by putting the petitioner on some terms - matter is emitted back to the Assessing Officer to redo the assessment - petition allowed by way of remand.
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