2020 (10) TMI 1298

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..... the impugned order of assessment dated 24.01.2020 be treated as a show cause notice in response to which, the petitioner will file a preliminary reply within a period of four weeks from today without awaiting any further notice in this regard. If a reply is received from the petitioner within four (4) weeks, proceedings for assessment shall be taken up, the petitioner heard and an order of assess .....

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..... ssment sought particulars of the dealers whose registrations are stated to be cancelled and with whom the petitioner had engaged in business transactions, the said particulars were not furnished. It is only in the impugned order of assessment that a portion of the particulars are reflected. The impugned order of assessment is thus bad in law insofar as no effective opportunity has been granted to .....

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