Commissioner’s order for reopening of assessment without giving an opportunity of being heard was va

CST & VAT: Where Commissioner without affording opportunity of hearing to assessee passed order under section 21(2) of U.P. Trade Tax Act, 1948 and granted permission to department for reopening assessment of assessee after expiry of normal period of four years, since assessee in its defence would get another chance at time of reassessment proceedings, impugned order did not call for any interference