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2020 (8) TMI 784 - HC - VAT and Sales TaxPrinciples of natural justice - enhancement of tax - opportunity of hearing was not given to the assessee before enhancing the tax - sub-section 6 of Section 53 of the Uttarakhand Value Added Tax, 2005 - HELD THAT:- The impugned order of the tribunal does not indicate that any opportunity was given to the assessee of being heard before enhancing the tax. Hence, on this point alone and without going into the merits, it would be just and necessary if the statutory requirement of law is complied with by granting an opportunity to the assessee. The order dated 13.09.2011 passed by learned Commercial Tax Tribunal in Second Appeal No. 76 of 2011 is set-aside only to the extent of enhancing the liability. The tribunal shall give an opportunity of hearing to the revisionist with regard to the proposal to increase the tax and thereafter pass an appropriate order, in accordance with law.
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