2018 (4) TMI 1733

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....<br>CST, VAT & Sales Tax<br>Rajendra Menon, CJ And Rajeev Ranjan Prasad, J For the Petitioner/s : Mr. Alok Kr. Agrawal, Advocate, Ms. Priya Gupta, Advocate And Ms. Parul Prasad, Advocate For the Respondent/s : Mr. Vikash Kumar- SC 11 ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Seeking quashing of the order of assessment passed on 12.6.2017 by the Assessing Officer, namely the Deputy Com....

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....for the petitioner argued it is a fit case where the assessment order should be quashed and further invites our attention to the proceedings before the Assessing Officer, as is filed vide Annexure 2, and points out that notice was issued to the petitioner and on 8.9.2016 ex parte proceedings were ordered and it was directed that the order is being passed but the order was passed, in fact, on 2.6.2....

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....e of telephonic communication being made, the assess is not present, the order further indicates that the assessment order is being passed on the same date i.e. 8.9.2016,but, surprisingly, for a period of 9 months nothing is done and the order of assessment is passed on 12.6.2017. It is a case where the proceedings were to be held on 8.9.2016. The order-sheet indicates that the order has been pass....