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2022 (12) TMI 714 - HC - VAT and Sales TaxBenefit of concessional rate of tax - Form 'C' filed - original order of assessment had come to be revised under impugned notice dated 04.12.2020 without notice or a pre-assessment proposal having been issued to the petitioner - recomputation of turnover - violation of principles of natural justice - HELD THAT:- Mr.Kumaran, (respondent-Revenue) would also confirm that there is no challenge to order dated 12.09.2022 as on date. This is recorded. In light of the admitted position, the observations and conclusions in order dated 12.09.2022 would apply on all force to the present case as well. Hence, the impugned orders are quashed. Petition allowed.
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