Adequate Opportunity of being heard not granted: Delhi HC sets aside assessment order passed under DVAT Act [Read Order]

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.
Delhi hc - Delhi High Court - assessment order - order passed under DVAT Act - DVAT Act - Delhi Value Added Tax Act - TAXSCAN

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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