Failure to Issue Notice by VAT Dept before completion of Assessment Order: Calcutta HC Directs Denovo Proceedings

Calcutta HC directs fresh VAT proceedings - The Calcutta High Court has directed the initiation of fresh Value Added Tax (VAT) proceedings, quashing previous assessment orders that were issued without prior notices being served to the taxpayer. The court emphasized that the issuance of a proper tax assessment notice is a mandatory procedural requirement and a fundamental principle of natural justice. Failure to issue such a notice renders subsequent assessment orders null and void, necessitating a de novo (afresh) proceeding.