2008 (7) TMI 974 - HC - VAT and Sales Tax

Summary

Issues involved: Violation of principles of natural justice due to lack of personal hearing in assessment order.

Summary:

Issue 1: Lack of personal hearing
The present writ petition was filed on the ground that the assessment order was passed without hearing the petitioner-establishment. The court noted that no personal hearing was afforded to the petitioner-establishment, despite the objections being exhaustive and the issue involved being one of interpretation of statute rather than discovery of factual evidence. The court found this lack of personal hearing to be violative of the principles of natural justice. Therefore, the court decided to remand the matter back to the first respondent to dispose of it afresh after affording a reasonable opportunity of hearing to the petitioner on or before 30-8-2008, in accordance with the law.

In conclusion, the writ petition was disposed of with the direction for a fresh hearing, emphasizing the importance of adhering to principles of natural justice.