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2022 (7) TMI 710 - GUJARAT HIGH COURTValidity of assessment order - legality and validity of the ex-parte order of assessment - opportunity of hearing - principles of natural justice - HELD THAT:- One opportunity should be given to the writ applicant to question the legality and validity of the ex-parte order of assessment dated 26.03.2018 passed by the Assistant Commissioner of Commercial Tax. This matter was taken up for hearing in the first session and at that point of time, we inquired with Mr. Modh whether his client would be ready and willing to deposit an amount of Rs.5,00,000/- with the Assessing Officer. Mr. Modh, made a request to keep the matter at 2:30 p.m. to enable him to obtain necessary instructions from his client. Mr. Modh has reverted to us with necessary instructions. The client of Mr. Modh i.e. the writ applicant is ready and willing to deposit an amount of Rs.5,00,000/- with the Assessing Officer by day after tomorrow i.e. 11.02.2022. Once the amount of Rs.5,00,000/- is deposited with the Assessing Officer, the writ applicant shall produce the proof of such deposit with the respondent no.3 herein and proceed to hear the appeal against the original order of assessment dated 26.03.2018 passed by the Assessing Officer. For that purpose, the respondent no.3 shall restore the appeal to its original file - application disposed off.
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