Rejection of C Forms without giving opportunity to Rectify Defects is invalid

The petitioner, who is a registered dealer under the General Sales Tax Act, 1956, has come up with the present writ petition challenging a revised order of assessment passed under the General Sales Tax Act, 1956. 2. Heard Mr. G. Narendra Chetty, learned counsel for the petitioner and Mr. S. Suri Babu, learned Special Standing Counsel for the respondents. 3. Obviously, the impugned order has been passed without the petitioner either filing objections or appearing for personal hearing. But what has happened in this case is that the C-Forms filed by the petitioner at the time of assessment wer...