Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (6) TMI 1201 - HC - VAT and Sales TaxPrinciples of natural justice - validity of assessment order - TNVAT Act - assessment without notice - HELD THAT:- Without expressing any opinion on whether the impugned orders are consequent upon the assessment orders made under CST Act, this Court is of the considered view that it cannot be gainsaid that it is not necessary to give notice and opportunity to the writ petitioner assessee before making an assessment under TNVAT Act particularly when there has only been deemed assessment thus far under Section 22(2) of TNVAT Act. It therefore follows as an inevitable sequitur that the impugned orders deserve to be set aside solely on the ground of violation of NJP. The respondent shall redo the assessments by issuing a fresh notices to the writ petitioner assessee - petition allowed by way 0f remand.
|