VAT: Opportunity of Hearing must Be Reasonable and not a Mere Formality

Godrej & Boyce Manufacturing Company Limited Vs State of Tripura and Others (Tripura High Court) Opportunity of hearing must be real and reasonable. The Assessing Officer invested with the power to make assessment of tax discharges, quasi- judicial functions and he is bound to observe the principles of natural justice in reaching his conclusions. The fact that is not fettered by technical rules of evidence of pleadings and is entitled to act on material which may not be accepted as evidence in a court of law and it does not absolve him from the obligation to comply with the fundamental rul...