HC directs AO to reconsider case as reasonable opportunity wasn’t given to assessee to substantiate

CST & VAT : Where assessee, a transport company, filed a petition under section 74 of Tripura Value Added Tax Act, 2004 for rectification of assessment order stating that now it had collected permits in respect of a large number of consignments and prayed that after taking these permits into consideration tax be reassessed and Assessing Officer dismissed petition on ground that under provision of section 74 assessee could not be permitted to reopen case, since original assessment order was bad i