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2018 (5) TMI 1285 - HC - VAT and Sales TaxPrinciples of Natural Justice - non-service of additional proposals on the petitioner - deprivation of an opportunity to file an objection with regard to the same - Held that: - Imposing tax on uncommunicated proposals certainly would amount to violation of principles of natural justice. While confirming proposals, the second respondent has also confirmed additional proposals and levied tax to the tune of ₹ 8,55,299/-. In the counter affidavit also, it is categorically stated that a notice of hearing was given referring to the issuance of evasion of tax. But, specific proposals have not been served on the petitioner before confirming the additional proposals. The second respondent is directed to issue fresh notice incorporating all the proposals along with materials relied on by him and call for objections from the petitioner - appeal allowed by way of remand.
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