Assessment order cannot be issued without giving an opportunity of being heard and is against the principles of natural justice

Bharat Mint And Allied Chemicals Vs Commissioner Commercial Tax And 2 Others (Allahabad High Court)

Assessment order cannot be issued without giving an opportunity of being heard and is against the principles of natural justice

The Hon’ble Allahabad High Court in Bharat Mint and Allied Chemicals v. Commissioner Commercial Tax & Ors. [Writ Tax No. – 1029 of 2021 dated February 04, 2022] held that the Revenue Department cannot issue assessment orders without giving the assessee an opportunity of being heard and is against the principles of natural justice. Further, remanded back the matter to be heard as a fresh case.

Facts:

Bharat Mint and Allied Chemicals (“the Petitioner”) has filed this petition challenging the assessment order dated November 09, 2021 (“the Impugned Order”) passed by the Commissioner Commercial Tax (“the Respondent”) creating demand of tax, interest and penalty against the Petitioner.

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