https://www.taxtmi.com/caselaws?id=374502 The Court allowed the writ petitions challenging assessment orders for violation of principles of natural justice. The petitioner's delay in responding was due to the Accountant's demise, not negligence. The Court found the Assessing Officer's reliance on the absence of a reply unreasonable and insufficient. It directed the petitioner to pay 10% of tax liability for each year and undergo a fresh assessment with proper opportunity for a genuine personal hearing. The assessment orders were set aside, and the matter was remitted to the Assessing Officer under specific conditions for a fair assessment process, subject to restoration of original orders upon non-compliance. en-us Tue, 11 Dec 2018 00:00:00 +0530 Mon, 04 Feb 2019 07:01:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374502 The Court allowed the writ petitions challenging assessment orders for violation of principles of natural justice. The petitioner's delay in responding was due to the Accountant's demise, not negligence. The Court found the Assessing Officer's reliance on the absence of a reply unreasonable and insufficient. It directed the petitioner to pay 10% of tax liability for each year and undergo a fresh assessment with proper opportunity for a genuine personal hearing. The assessment orders were set aside, and the matter was remitted to the Assessing Officer under specific conditions for a fair assessment process, subject to restoration of original orders upon non-compliance. Case-Laws VAT and Sales Tax Tue, 11 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374502