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2015 (9) TMI 1454 - HC - VAT and Sales TaxReassessment - defect in the returns - petitioner submitted that the show cause notice came to be issued without pointing out any discrepancies but simply extracting the report forwarded by the enforcement wing officials. - In reply, the petitioner filed detailed objections on 13.07.2015 meeting out each and every aspect of the irregularities pointed out in the show cause notice and also sought for perusal of all the books of accounts as required by the officials. Without considering the same and without affording an opportunity of hearing to the petitioner, the impugned orders came to be passed. Hence, the petitioner is before this Court seeking for the relief as stated above. - Held that:- Court is inclined to set aside the impugned assessment orders and remit the matter to the assessing authority. - Accordingly, the impugned assessment orders are set aside and the matter is remitted to the assessing authority for fresh consideration.
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