2021 (1) TMI 660

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....ES - GP JUDGMENT The petitioner, which is stated to be a Hotel, has approached this Court impugning Exts.P12 and P13 assessment orders issued by the 2nd respondent - State Tax Officer. 2. According to Shri.Millu Dandapani, learned counsel for the petitioner, the impugned orders have been issued even without affording an opportunity of being heard to his client, but recording that the applicab....

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....rly and that the assessment has been made in terms of law. 4. As an alternative submission, the learned Government Pleader, submitted that if this Court is, however, inclined in favour of the petitioner, then the 2nd respondent may be allowed to make a fresh assessment, after affording an opportunity of being heard to the petitioner also. 5. When I consider the afore submissions it is indubitabl....