https://www.taxtmi.com/highlights?id=61311 Violation of principles of natural justice - validity of assessment order - at the time when the notice was served on the security guard, the area of the petitioner's office was a containment zone and all staff of the petitioner were working from home - Even to move into the office building of the petitioner, there was a restriction in the form of total lockdown in the State. Hence for reasons beyond the control of the petitioner, there was a failure to grant a reasonable opportunity of being heard, though for no fault of the assessing officer also - Matter restored back - HC en-us Fri, 07 Jan 2022 10:36:15 +0530 Fri, 07 Jan 2022 10:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61311 Violation of principles of natural justice - validity of assessment order - at the time when the notice was served on the security guard, the area of the petitioner's office was a containment zone and all staff of the petitioner were working from home - Even to move into the office building of the petitioner, there was a restriction in the form of total lockdown in the State. Hence for reasons beyond the control of the petitioner, there was a failure to grant a reasonable opportunity of being heard, though for no fault of the assessing officer also - Matter restored back - HC Highlights VAT and Sales Tax Fri, 07 Jan 2022 10:36:15 +0530 https://www.taxtmi.com/highlights?id=61311