Tvl. Sakthi Enterprises vs. The Deputy State Tax Officer-1
Held
The Court set aside the impugned order, treating it as a show cause notice. The petitioner was granted two weeks to file objections, after which the respondent must consider them and pass a fresh order after a personal hearing.
Facts
The petitioner challenged an assessment order for the year 2017-2018, alleging it was passed without proper service of notices and in violation of natural justice. The petitioner claimed to have paid all taxes and sought an opportunity to explain discrepancies.
Key Issues
Whether the assessment order was passed in violation of principles of natural justice and proper procedure. Whether the petitioner was denied a reasonable opportunity to be heard.
Sections Cited
Not specified
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