TMI Blog2017 (9) TMI 1840X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent/s : Mr. Vikash Kumar-SC11 ORAL JUDGMENT Honourable The Chief Justice Having heard learned counsel for the parties and on going through the facts of the case, we find that an ex parte order has been passed under Section 25(3) of the Bihar Value Added Tax Act, 2005 and the petitioner has been proceeded with without hearing him in the matter. Even though, Sri Vikash Kumar, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority shall proceed to pass assessment order afresh under Section 25(3) of the Act in accordance to law.
Needless to emphasise that this Court has not gone into any merit of the matter and has only remanded the matter back to the assessing officer in the interest of justice granting one opportunity to the petitioner.
With the aforesaid, the matter stands disposed of. X X X X Extracts X X X X X X X X Extracts X X X X
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