The Delhi High Court observed that Adequate Opportunity being heard was not granted and set aside an assessment order passed under Delhi Value Added Tax (DVAT) Act.
The issue to be decided was whether the officer responsible for issuing the impugned order failed to grant the petitioner an opportunity for a personal hearing. Denying the petitioner a chance to present their case in person undermines the principles of natural justice, which mandate a fair and unbiased procedure. The relevant facts are that…
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