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2017 (3) TMI 440 - HC - VAT and Sales TaxPrinciples of natural justice - though objections were called for and hearing was posted on 05.11.2016 in Ext.P3, the assessee admittedly filed his objections only on 29.11.2016. The assessment proceedings at that point was not over and the Assessing Officer took note of the objections in the order passed. The Assessing Officer has stated in Ext.P5 that the assessee could have availed of the opportunity for hearing on 29.11.2016, when the objection was filed - Held that: - the order of assessment itself has to be set aside on grounds of violation of principles of natural justice - petition allowed - decided in favor of petitioner.
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