2000 (3) TMI 992 - SC - VAT and Sales Tax

Ex parte assessment - Held that - Appeal allowed. Passage quoted from the Tribunal s order shows that the Tribunal was of the view that once the order is quashed by the Assistant Commissioner he could not in law remand the case for a decision afresh. As has been noted before the Assistant Commissioner the counsel for the respondent had contended that the ex parte order should have been set aside because no notice had been received. When principles of natural justice are stated to have been violated it is open to the appellate authority in appropriate cases to set aside the order and require the assessing officer to decide the cases de novo. This is precisely what was directed by the Assistant Commissioner and the Tribunal in our opinion was clearly in error in taking a contrary view.

Summary

The Supreme Court allowed the appeal, setting aside the High Court and Tribunal's orders. The Assistant Commissioner's decision to set aside an ex parte assessment and direct a fresh decision was upheld. The assessing officer will now decide the cases de novo.