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TMI Blog2023 (12) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... e passing of the impugned order, the same is liable to be set aside. It is also liable to be set aside on the ground that the concerned officer, who had passed the impugned order, had not heard the petitioner. The present petition has been pending as the petitioner also seeks to resist an order remanding the matter to the concerned authority for considering it afresh. It is the petitioner s con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the present petition, impugning an order dated 11.10.2019 (hereafter the impugned order ), issued by the respondents. The relevant facts are that the notices of default assessment of tax and interest and notices of assessment of penalty, all dated 29.09.2014, were issued under Section 32 and Section 33 of the Delhi Value Added Tax Act, 2004 (hereafter the DVAT Act ) by the respondents. The pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. It is not disputed that Ms. Shinde had not heard the petitioner. 7. We are of the view that, considering the time gap between the hearing of the petitioner and the passing of the impugned order, the same is liable to be set aside. It is also liable to be set aside on the ground that the concerned officer, who had passed the impugned order, had not heard the petitioner. 8. Mr. Satyakam, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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