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2021 (5) TMI 700 - HC - VAT and Sales TaxPrinciples of Natural justice - opportunity of hearing not provided to petitioner - no pre-assessment proposal was received - HELD THAT:- There is thus apparently violation of principles of natural justice and the impugned order is set aside. Let the petitioner appear before the Officer on Monday, the 17th of May, 2021, without anticipating any further notice in this regard, after hearing the petitioner either over video conference or by way of physical hearing, as may be mutually convenient and consideration of material that may be filed by the petitioner, pass an order of assessment, de novo, within a period of four (4) weeks thereafter, in accordance with the law. Petition disposed off.
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