TMI Blog2020 (9) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... T:- The Assessing Officer, in all fairness, should wait till the end of the working day when personal hearing was fixed, before finalizing the assessment. Finalization of assessment on the same day when the matter was listed for hearing would militate against the requirement of natural justice. Let notice be issued afresh to the petitioner to enable them to appear and make its submissions and l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d argued before me is the violation of the principles of natural justice. Though no counters have been filed in the matter, Mr.Shaffiq, learned Special Government Pleader is armed with instructions and ready to proceed. He fairly states that effective opportunity, as urged, does not appear to have been extended to the petitioner insofar as personal hearing notice was issued on 13.02.2020 listing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and sustain his case that the goods in question cannot once over be subjected to tax, as, in law, they are liable to sales tax at one single point. The main contention of the learned counsel for the petitioner is that the fixation of time-limit during the working hours of a notified date is by itself a method which militates against the principles of natural justice and fair hearing. If any quasi- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same before the expiry of the working hours of that date. Such outer limit may be fixed for administrative con- venience ; but, if it comes to the question of appreciation of rights and obligations of parties, equity and justice interfere and compel courts to afford a reasonable and effective opportunity to persons aggrieved and affected to state their objections by the end of the working day ..... X X X X Extracts X X X X X X X X Extracts X X X X
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