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2018 (2) TMI 1166 - HC - VAT and Sales TaxPrinciples of Natural Justice - revision of assessment under Section 22(4) of the Act - Held that: - considering the conduct of the petitioner in dragging the matter without offering proper explanation, it is held that the instant case is not a case where there is violation of principles of natural justice or violation of provisions under Section 22(4) of the Act, but it is the case where the petitioner filed to avail the opportunity granted to them - the petitioner should submit a proper reply duly supported by records. However, only one opportunity will be given to the petitioner, failing which, the respondent can proceed to recover the tax as quantified in the impugned order - petition disposed off.
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