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2016 (2) TMI 929 - HC - VAT and Sales TaxCompletion of the assessment proceedings pursuant to the pre-assessment notices - clarification sought in the earlier writ petition and till such time the clarification is issued, all matter was to be kept in abeyance - application for clarification could not be considered, since the adjudication order had already been passed in the matter - whether the adjudication order passed without receiving clarifications is maintainable and need to be complied with? - Held that: - since the intention of the Court while passing judgment was to ensure that an adjudication would follow the order passed by the authority for clarification under the KVAT Act, and the said object has not been materialised through the passing of orders by the 1st respondent, without waiting for clarifications, the orders passed should be quashed and the respondent directed to pass orders on merits in the application for clarification preferred by the petitioner. - adjudication orders passed without clarification is quashed and the respondent directed to pass fresh orders on the application for clarification submitted by the petitioner, after affording the petitioner an opportunity of hearing. The respondent to pass fresh orders as directed, within a period of one month, after hearing the petitioner. The respondent shall pass fresh orders of assessment in relation to the petitioner, only after the issuance of clarification as directed earlier and after hearing the petitioner - petition disposed off - decided in favor of petitioner.
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