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2018 (3) TMI 1324 - HC - VAT and Sales TaxPrinciples of Natural Justice - the Assessing Officer failed to note the objection filed by the petitioner while passing the impugned assessment order - Held that: - it is deemed that all the records were available with the respondents when he passed the impugned assessment order. Therefore, fairness in procedure would require that the dealers' objection though given in two sets should be considered, otherwise, the assessment proceedings itself would become an empty formality - matters are remanded back to the first respondent for fresh consideration - petition allowed by way of remand.
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