Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 1222 - HC - VAT and Sales TaxValidity of assessment order - principles of natural justice - main grievance of the petitioner against these impugned assessment orders is that the same were passed without application of mind to the objections raised by the petitioner before the Enforcement Officials - Held that:- Perusal of the impugned orders would show that the Assessing Officer has not discussed about the objections raised by the petitioner before the Enforcement Official. In any event, when the notice of proposal is sent, the petitioner, irrespective of the fact that they filed their objections before the Enforcement Officials, ought to have filed their reply to the notice of proposal - In this case, it has not been done so. However, since the Assessing Officer has also not considered the objections raised by the petitioner before the Enforcement Officials, this Court is of the view that the interest of justice would be met, if one opportunity is given to petitioner to file objection and the case be reheard - appeal allowed by way of remand.
|