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2021 (5) TMI 370 - HC - VAT and Sales TaxViolation of the principles of natural justice - time granted to the petitioner to put forth its submissions were enough or not - Opportunity of hearing not provided - HELD THAT:- R1 extends an opportunity of personal hearing and calls upon the petitioner to appear and file necessary documents in support of its claim on 11.02.2021. In response therewith the petitioner has filed a reply on 10.02.2021 referring to all annexures duly filed before the erstwhile Assessing Officer/R2. The impugned orders have come to be passed on 22.02.2021 without hearing the petitioner and without reference to the objections filed earlier by the petitioner. The dates and events as noticed by me in the preceding paragraphs will serve to establish that the respondent Officer has not adhered to the principles of natural justice in framing the impugned assessments. The time granted to the petitioner to put forth its submissions pursuant to R1 taking charge is woefully insufficient. Moreover, the notices issued prior to framing of assessments call upon the petitioner to file its objections as well as appear, all in the space of a week, which, in my view, is also not sufficient. The petitioner will appear before the Assessing Officer on Monday, the 10th of May, 2021 at 10.30. a.m., without expecting any further notice in this regard, either virtually or by way of physical hearing - Petition disposed off.
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