https://www.taxtmi.com/caselaws?id=326946 The court set aside the default assessment notices issued under Sections 32 and 33 of the Delhi Value Added Tax Act, 2004, due to lack of opportunity for the petitioner to explain materials produced. The court emphasized procedural fairness, directing a fresh determination by the Additional Value Added Tax Officer after allowing the petitioner to be heard. Training courses for officers were also ordered to ensure compliance with the law. The judgment underscores the importance of transparency, fairness, and adherence to legal procedures in tax assessments to uphold principles of natural justice and the rule of law. en-us Fri, 08 Apr 2016 00:00:00 +0530 Thu, 28 Apr 2016 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326946 The court set aside the default assessment notices issued under Sections 32 and 33 of the Delhi Value Added Tax Act, 2004, due to lack of opportunity for the petitioner to explain materials produced. The court emphasized procedural fairness, directing a fresh determination by the Additional Value Added Tax Officer after allowing the petitioner to be heard. Training courses for officers were also ordered to ensure compliance with the law. The judgment underscores the importance of transparency, fairness, and adherence to legal procedures in tax assessments to uphold principles of natural justice and the rule of law. Case-Laws VAT and Sales Tax Fri, 08 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326946