Assessment order cannot be issued without giving an opportunity of being heard and is against the principles of natural justice
Court :
Allahabad High Court
Brief :
The Hon'ble Allahabad High Court in Bharat Mint and Allied Chemicals v. Commissioner Commercial Tax & Ors. [Writ Tax No. - 1029 of 2021 dated February 04, 2022] held that the Revenue Department cannot issue assessment orders without giving the assessee an opportunity of being heard and is against the principles of natural justice. Further, remanded back the matter to be heard as a fresh case.
Citation :
[Writ Tax No. - 1029 of 2021 dated February 04, 2022
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Bimal Jain
Published in Community & General
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