AI Structured Summary
Not yet generated for this judgment
Judgment
The challenge in the present writ petition is to an assessment order dated 24th December 2010 passed by the Joint Commissioner of Sales Tax, Jajpur Range, Jajpur Road under Section 43 of the OVAT Act, 2004 for the period from 1st April 2007 to 31st May 2010 as well as to a consequential demand notice 24th December 2010.
The contention of the Petitioner is that the Assessing Officer passed the impugned assessment order without affording reasonable opportunity of hearing to the Petitioner for cross-examination. The said fact has not been controverted by the Opposite Parties since no counter affidavit has been filed in all these years.
Only on that ground the impugned assessment order and the consequential demand notice are quashed. The matter is remitted back to the Assessing Officer to pass a fresh order after giving an opportunity of hearing to the Petitioner in accordance with law.
The writ petition is disposed of in the above terms.
An urgent certified copy of this order be issued as per rules.
..............................