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2021 (1) TMI 660 - HC - VAT and Sales TaxPrinciples of Natural Justice - allegation that the impugned orders have been issued even without affording an opportunity of being heard to his client, but recording that the applicable returns have not been filed - HELD THAT:- The petitioner has not been heard and it is so recorded in the said orders. Thus, they require to be given the opportunity of being heard before an assessment of the nature as Exs.P12 and P13 can be allowed to operate. In the afore circumstances, I order this writ petition and set aside Exts.P12 and P13, not because it is found against it affirmatively, but so as to pave way for a fresh consideration at the hands of the 2nd respondent. The petitioner is directed to mark appearance in the office of the 2nd respondent at 11.00 a.m. on 19/01/2021; on which day, they will either be heard or a suitable date fixed for such purpose - application disposed off.
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