HC quashes Order for not providing hearing opportunity to Assessee

Naresh Aggarwal Agencies Pvt. Ltd. Vs State of Punjab & anr. (Punjab and Haryana HC) 1. By this petition the petitioner has challenged the order dated 02.12.2021 (Annexure P-6) on the ground that no opportunity of hearing was granted after the issuance of Show Cause Notice and submission of reply. 2. On advance notice, Ms. Sudeepti Sharma, Addl. A.G., Punjab enters and accepts notice on behalf of the respondents. Her preliminary objection is that the order is appealable. She has however taken instructions and has now accepted that as a matter of fact no notice was issued to the petitioner ...