2019 (2) TMI 1777

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....etitioner. Vikash Kumar , Standing Counsel 11, for the respondents. JUDGMENT Heard Ms. Archana Sinha, learned counsel appearing for the petitioner and Mr. Vikash Kumar, learned SC-11, for the State. 2. The petitioner prays for issuance of writ in the nature of certiorari for quashing the assessment order dated March 29, 2018 together with the demand notice dated March 30, 2018, copies ....

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....March 23, 2018, as the next date of the proceeding. It is submitted that this matter though was taken up on March 23, 2018 and adjourned to March 27, 2018 with a direction of issuance of notice under section 27(1) of "the Act" but this order was not signed by the Commercial Tax Officer rather on the same date, an exparte assessment order was passed, which again is not signed. She submits that the ....

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.... is taken up today that a supplementary counter-affidavit is filed on behalf of respondent Nos. 3 and 4, i.e., the Deputy Commissioner of State Taxes and the Commercial Tax Officer enclosing the order sheet in the proceeding and Mr. Vikash Kumar with reference to an order dated February 8, 2019 informs that the lapse has been admitted to recall the assessment order dated March 29, 2018. 5. The ....

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....ed March 29, 2018 together with the demand notice dated March 30, 2018 impugned at annexures 2 and 5 respectively which are accordingly quashed and set aside. 8. Since we have not found any default in the initiation of the proceedings, we allow the assessing authority to move afresh and with such words of caution, we direct that the petitioner would appear before the assessing authority, the De....