The State Of Maharashtra vs Greatship (India) Ltd.

The Supreme Court upheld the High Court's decision to set aside the assessment order issued under the Maharashtra Value Added Tax Act and the Central Sales Tax Act. The court found that the assessing authority failed to conduct a personal hearing as required, which violated the principles of natural justice. Consequently, the court ruled that the belated notice of demand was invalid, affirming the High Court's exercise of jurisdiction under Article 226 of the Constitution.