PUSHPAM REALITY Vs. STATE TAX OFFICER

JUDGEMENT

(1.) By this common order, all the three Writ Petitions are being disposed.

(2.) The petitioners have challenged the impugned assessment order dtd. 19/3/2021 in W.P.No.27651 of 2021 and the impugned assessment order dtd. 30/12/2020 in W.P.No.27654 of 2021 and the impugned assessment order dtd. 10/3/2021 in W.P.No.27657 of 2021. The petitioners have also challenged the impugned recovery proceedings issued consequent to the assessment orders.

(3.) The learned counsel for the petitioners submits that these impugned assessments orders have been passed either without proper service of Show Cause Notices or without giving adequate opportunity to reply to the Show Cause Notices. It is therefore submitted that the impugned orders have been passed in violation of principles of natural justice.