This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Passing of reassessment order without providing an opportunity of hearing is against principle of natural justice
Case Law Details
- Case Name
- Kavita Krushna Kumar Vs Union of India (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
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 g...
Author Info
