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2019 (4) TMI 578 - HC - VAT and Sales TaxValidity of assessment order - suppression of purchases - mismatch in the reporting of sales and purchases between the petitioner and the other end seller - opportunity of hearing not provided to petitioner - principles of natural justice - Held that:- The request made by the petitioner in his reply dated 17.04.2017, has not been considered. While passing the impugned assessment order, the reasons for rejection of the said request has also not been given in the impugned assessment order - it is evident that adequate opportunity has not been afforded to the petitioner. It is settled law that the petitioner will have to be afforded adequate opportunity before an assessment order is passed against him. Petition allowed - decided in favor of petitioner.
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