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2024 (4) TMI 508

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..... - HELD THAT:- The learned Government counsel appearing for the respondent State submitted that though opportunity was granted by the assessing officer, the appellant did not avail the same. The matter can be remanded back to the Assistant Commissioner, N.S. Road M.R. Charge to consider the case afresh after affording an opportunity to the appellant/writ petitioner - Appeal disposed off by way of .....

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..... rincipal ground on which the appeal has filed before the appellate authority was on the ground of violation of principles of natural justice and that the assessee was not provided any opportunity. Further, it is contended that only the summary of the show cause notice was furnished. However, the show cause notice was not communicated to the petitioner. Furthermore, the opportunity of personal hear .....

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