Difference of more than 1½ year between date of assessment order & dispatch date is unjustified

Novateur Electrical & Digital Systems Pvt. Ltd Vs Assistant Commissioner (ST) (Madras High Court) Madras High Court held that there is difference of more than 1 ½ year between the date of the assessment order and date of dispatch of the assessment order. Further, order was passed without granting of personal hearing. Such impugned order is liable to be quashed. Facts- The petitioner has challenged the respective impugned assessment orders on the following grounds that no personal hearing was afforded to the petitioner prior to the passing of the respective impugned assessment orders and t...