Court Rules Email Oversight Doesn't Violate Natural Justice; VAT Error Appeal Possible, No Current Interference Needed.

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....Rectification of mistake - mistake apparent on the face of record or not - it cannot be stated that non-taking of notice of Email on 25.04.2021 as amounting to violation of principles of natural justice requires re-assessment order to be set aside on that sole ground, when there has been substantial adherence to the principles of natural justice - where error is on the basis of wrong declaration by the petitioner admittedly that has crept in declaration in VAT Form 100 form with respect to sale declaration of November, 2016, the said aspect is kept open to be considered in a substantive remedy of appeal, and no ground is made out for interference in these proceedings. - HC....