2014 (1) TMI 1205

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...., Sales/Trade Tax Revision No. - -<br>CST, VAT & Sales Tax<br>Hon'ble Sudhir Agarwal,JJ. For the Applicant : Kunwar Saksena For the Respondent : SC ORDER 1. The common questions of law has been raised in all these revisions therefore, have been taken together and are being decided by this common judgment. 2. I have heard Sri Kunwar Saksena, learned counsel for the revisionist and learned Stan....

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....cting application under Section 30 as also ex parte assessment orders. 5. It was pointed out that applications under Section 30 were also rejected without fixing any date to the notice to the assessee and therefore, also not only orders passed by Assessing Authority was in violation of principles of natural justice but since assessee had no information, therefore, there occurred some delay in fil....

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....n account of the fact that ex parte assessment have passed whereagainst assessee were prosecuting remedy under Section 30 but there also date fixed by Assessing Authority was not informed, hence he could not appear before Assessing Authority and even application under Section 30 was dismissed for non appearance and delay in filing appeal occurred due to lack of information and further due to illne....