Assessing Officer Cannot Simultaneously Function As Prosecutor, Judge, And Executor: Himachal Pradesh High Court

The case involves a private technical university established under a State Act in Himachal Pradesh. The university runs a mess facility on its campus to provide food to students since there is no nearby market. The State's Department of Excise and Taxation demanded Value Added Tax (VAT) on the supply of food items and other goods in the university mess. The university challenged this tax demand, arguing that the mess…