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Supreme Court Quashes Adverse Remarks and Costs Against Tax Officer in UP VAT Act Case Due to Violation of Natural Justice. High Court's Findings on Ex Parte Assessment and Service of Notice Upheld, but Ancillary Strictures and Penalties Set Aside for Lack of Hearing Opportunity.

The Supreme Court addressed appeals by a tax officer challenging adverse observations, remarks, and costs imposed by the High Court of Judicature at A...