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2018 (1) TMI 28 - HC - VAT and Sales TaxPrinciples of Natural Justice - the petitioner appears to have misplaced both the orders and thereafter obtained certified copies of the same and came up with the above writ petitions - Held that: - In view of the admitted position that SCN was served on the petitioner and that even the orders of assessment were served on the petitioner, the case cannot strictly come under the category of denial of reasonable opportunity. But at the same time, it is seen from the order of assessment that when an audit was conducted, the petitioner had cooperated - the petitioner can be given one opportunity, despite their own follies - petition allowed.
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