AMISH KUMAR GUPTA Vs. DEPUTY COMMISSIONER (TAX ASSESSMENT)

JUDGEMENT

(1.) Petitioner is challenging the orders passed by Assessing Authority, under provision of Uttarakhand VAT Act, 2005.

(2.) Learned Additional Chief Standing Counsel for the State has raised a preliminary objection that petitioner has a remedy under Sec. 51 of filing First Appeal, which reads as hereunder:-

(3.) Learned counsel for the petitioner submits that assessment orders have been passed ex-parte, without service of notice upon the petitioner as mandated by Sec. 25 sub-sec. 6 of Uttarakhand VAT Act, 2005.