Ajay Kumar Mittal, J.

1. Prayer in this petition filed under Articles 226/227 of the Constitution of India is for quashing the assessment order dated 31.03.2016, Annexure P.3 for the assessment year 2012-2013 passed by respondent No.2-Excise and Taxation Officer-cum-Assessing Authority, Gurgaon, being in violation of the principles of natural justice as no notice in Form VAT N-2 had ever been served upon the petitioner within time, which is a pre-requisite for initiating assessment proceedings as per Section 15 of Haryana VAT Act, 2003 (in short, “HVAT Act”).

2. A few facts relevant for the decision of the controversy involved as narrated in the petition may be noticed. The petitioner is a multi-national company having its Head Office at Gurgaon. It is engaged in the business of trading and manufacturing of telecommunication equipment. For the purpose of sales tax in the State of Haryana, the petitioner got itself registered with Assessing Authority, Gurgaon on 16th October 2006. Prior to 21.08.2013, the petitioner was having its principal place of business at 14th Floor, Tower-C, Unitech Cyber Park, Sector 39, Gurgaon. Thereafter, the petitioner shifted its principal place