https://www.taxtmi.com/caselaws?id=369802 The Court set aside the demand notice for interest on belated tax payment, remitting the matter for fresh consideration. It held that reopening assessment solely based on Audit Party's opinion violates principles of natural justice. The Assessing Officer must independently form a view, issue notice, consider objections, and pass orders. The respondent was directed to decide on merits, providing the petitioner a fair opportunity for a personal hearing. en-us Tue, 04 Sep 2018 00:00:00 +0530 Wed, 28 Aug 2019 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369802 The Court set aside the demand notice for interest on belated tax payment, remitting the matter for fresh consideration. It held that reopening assessment solely based on Audit Party's opinion violates principles of natural justice. The Assessing Officer must independently form a view, issue notice, consider objections, and pass orders. The respondent was directed to decide on merits, providing the petitioner a fair opportunity for a personal hearing. Case-Laws VAT and Sales Tax Tue, 04 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369802