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2019 (7) TMI 111 - HC - VAT and Sales TaxPrinciples of Natural Justice - validity of reassessment order - sufficient opportunity of being heard not provided to the petitioner - HELD THAT:- It is settled law that an order passed by the quasi judicial authority sans providing reasonable opportunity of being heard is void ab initio and the same cannot be approved by this Court contrary to the fundamental rule of natural justice. The action of the respondent No.1 in issuing multiple proposition notices proposing different tax liabilities and passing the impugned re-assessment order in haste cannot be appreciated - Issuing of revised proposition notices would indicate the perfunctory nature of action of the respondent No.1. With the fond hope that such cavalier action shall not be repeated by the respondent No.1 in future, this Court deems it appropriate to set aside the re- assessment order and the consequential demand notice at Annexure-A, impugned herein, with liberty to the petitioner to file reply/objections to the last proposition notice dated 16.04.2019 - petition disposed off.
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