Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 883 - KARNATAKA HIGH COURTWhether the impugned order of assessment dated 27.04.2016 could be said as in breach of principles of natural justice or not? - Held that: - It is hardly required to be stated that it is true that by way of self-imposed restriction when the alternative remedies are available, this Court in exercise of the power in Article 226 of the Constitution may decline to entertain the petition but such bar of self- imposed restriction may not apply if there is ex facie breach of principles of natural justice. In the present case as observed by us hereinabove, the impugned order at Annexure ‘D’ can be said to be in breach of principles of natural justice and hence it would be in appropriate case to interfere with the order and to set aside the same, since it is in breach of the principles of natural justice in as much as that the so-called re vised notice dated 11.03.2016 which has been taken into consideration by the assessing authority has not been served nor the appellant has been given any opportunity to meet with the same. The order passed by the learned Single Judge as well as the impugned order for assessment dated 27.04.2016 Annexure ‘D’ are set aside with the further observation that the matter shall stand restored to the file of the office of the Deputy Commissioner, for re-assessment - appeal allowed by way of remand.
|