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2020 (1) TMI 35 - HC - VAT and Sales TaxPrinciples of Natural Justice - Validity of reassessment order - ex-parte order - exparte re-assessment order was passed without providing an opportunity of hearing to the petitioner - rectification application was filed seeking rectification of the order, which was rejected - HELD THAT - This Court is of the considered opinion that before passing of the exparte assessment order, the petitioner ought to have been heard in the matter albeit no objections filed to the proposals made in the notice dated 28.10.2019. Keeping in mind the principles of natural justice, this Court deems it appropriate to set aside the impugned ex-parte re-assessment order, rectification order and the demand notice and remand the matter to the respondent No.3 Assessing Authority to re-do the assessment after providing an opportunity of hearing to the petitioner - petition allowed by way of remand.
Issues:
Challenge to re-assessment order and demand notice due to lack of opportunity for hearing. Analysis: The petitioner, a public limited company dealing in various products, challenged a re-assessment order and demand notice issued by the Assessing Authority. The re-assessment proceedings were initiated after an inspection of the petitioner's premises, covering tax periods from April 2015 to March 2016. The petitioner claimed that despite seeking time to file objections and produce documents, an ex-parte re-assessment order was passed on 29.11.2019 without a hearing. A rectification application was also rejected, leading to the petitioner approaching the court. The High Court noted that the impugned re-assessment order was ex-parte, and the petitioner had requested time to file objections and submit documents. Emphasizing the importance of natural justice, the Court set aside the ex-parte order, rectification order, and demand notice. The matter was remanded back to the Assessing Authority for a fresh assessment, directing the petitioner to appear on a specified date without seeking adjournments. The Assessing Authority was instructed to conclude the assessment promptly, within two weeks of receiving objections and verifying documents. In conclusion, the writ petition was disposed of, with the High Court's decision aimed at ensuring the petitioner's right to be heard and providing a fair opportunity for the assessment process to be conducted in accordance with principles of natural justice.
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