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2013 (2) TMI 650 - HC - VAT and Sales TaxFailure to make assessment within the extended period - Held that:- In the facts of the instant case, the petitioner has been indisputably deprived of a reasonable opportunity of hearing which was a sine qua non for compliance of principles of natural justice and was expected from the assessing authority before taking its decision which may have an adverse consequences and the remedy of appeal available to the petitioner-assessee, in the opinion of this court, cannot be held to be effective remedy in the eye of law. The honourable Supreme Court in Whirlpool case [1998 (10) TMI 510 - SUPREME COURT] has carved out three exceptions where the equitable jurisdiction of this court under article 226 of the Constitution could be invoked and one of the contingency referred to is the violation of principles of natural justice. Appeal allowed by way of remand.
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