2024 (10) TMI 802 - HC - VAT / Sales Tax

Challenge to assessment order - impugned order was made without service of any notice on the Petitioners, without giving the Petitioners an opportunity to be heard - violation of principles of natural justice - HELD THAT - The impugned order was made without service of any notice on the Petitioners, without giving the Petitioners an opportunity to be heard, and by erroneously recording that the Petitioners representative was heard on 23 May 2023, when the impugned order was made on 20 March 2023. Even in this case, the impugned order, though allegedly made on 20 March 2023, was served upon Petitioner No.3 only on 1 July 2023, after four months. This Petition is accordingly disposed of by quashing and setting aside the impugned order dated 20 March 2023 and the corresponding demand notice dated 20 March 2023. The request for remand is not acceded to, again, for the reasons set out in the judgment and order disposing of Writ Petition No.11929 of 2023, which apply in the facts and circumstances of this case.

Summary

The High Court of Bombay quashed the impugned assessment order and demand notice for FY 2014-2015 as they were made without notice to the Petitioners and without giving them an opportunity to be heard. The court adopted the reasoning from a previous judgment concerning FY 2013-2014 and disposed of the petition accordingly. The request for remand was not granted. The Rule was absolute without any costs order.