Unfair assessment order quashed, authority directed to grant personal hearing.

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....The impugned order was passed ex parte without providing notice to the petitioner for the subsequent hearing date, violating principles of natural justice. Relying on a coordinate bench judgment in M/s Shubham Steel Traders Vs. State of U.P. and Another, where it was held that by not passing the order on the scheduled date and not communicating the next date, the assessing authority forced an ex-parte order, the court quashed the impugned order dated March 1, 2024, and directed the authority to grant an opportunity of personal hearing to the petitioner and pass a reasoned order in accordance with law. The petition was disposed of.....