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2017 (11) TMI 1036 - HC - VAT and Sales TaxPrinciples of Natural Justice - validity of assessment order - Held that: - in the impugned assessment orders, there is no reference to the petitioner's objections dated 23.3.2017, which were received by the officer himself. In the written instructions given to the learned Special Government Pleader, the respondent accepted that he had received the objections. If the respondent received the objections, he should have afforded an opportunity of personal hearing to the petitioner, considered the documents that they may produce and then completed the assessment. Having not done so, the failure of the respondent would render the impugned orders unsustainable and are in violation of the principles of natural justice - the matters are remitted back to the respondent for a fresh consideration - petition allowed by way of remand.
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