Passing of reassessment order without providing an opportunity of hearing is against principle of natural justice

Kavita Krushna Kumar Vs Union of India (Gujarat High Court) Gujarat High Court held that passing of reassessment order, alleging failure of submission of Form-F due to Covid lockdown, without providing an opportunity of hearing is against the principle of natural justice and hence liable to be quashed. Facts- The petitioner is an individual and engaged in the business of retail sales of Cotton Seed Oil Cakes. She had applied for registration under Gujarat Value Added Tax Act, 2003 and under the Central Sales Tax Act, 1956 in November 2013. The certificate of registration was granted under the ...