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2021 (5) TMI 592 - HC - VAT and Sales TaxViolation of principles of natural justice - without serving the Inspection Report, the respondent passed the impugned order - HELD THAT:- A perusal of the impugned order does not whisper about the request of the petitioner for furnishing of Inspection Report conducted by the Enforcement officials. Therefore, it can be really inferred that assessment order, dated 28.03.2018 came to be passed without furnishing the documents sought for by the petitioner, particularly, the Inspection Report of the Enforcement Wing Officials. The petitioner has also filed bank statements with his objections in respect of the assessment year 2015-2016. However, the Assessing Authority has not considered the bank statements also. Therefore, it amounts to violation of principles of natural justice. The matter is remitted back to the Assessing Authority concerned for consideration afresh - Petition allowed by way of remand.
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