Assessment Order u/s 73 Invalidated for Violating Natural Justice and Rule 142 CG&ST Rules 2017 Procedures.

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....Validity of assessment order u/s 73 - Violation of principles of natural justice - No personal hearing has been granted - non adherence to Rule 142 had caused prejudice to the writ petitioner qua impugned order - The impugned order is set aside, solely on the ground of non adherence to Rule 142 of the CG&ST Rules, 2017 and all other procedural requirements - HC....