2007 (9) TMI 580 - HC - VAT and Sales Tax

Summary

Issues involved: Notice requirement for enhancement of assessment by Tribunal without giving opportunity to assessee.

Summary:
The High Court of Orissa examined the records and noted that the Tribunal had not issued any notice to the assessee before enhancing the assessment order. The Tribunal's order indicated a lack of notice to the assessee regarding the appeal of the previous order. The Court observed that no opportunity was given to the assessee to show cause against the enhancement. The petitioner argued that the Tribunal lacked the power to enhance the assessment without an appeal from the Revenue. The Court referred to a previous judgment and set aside the Tribunal's order, directing the Tribunal to provide notice to the petitioner on any enhancement and grant an opportunity for a hearing before passing a fresh order. The writ petition was successful, and no costs were awarded. An urgent certified copy of the order was to be provided upon application.