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2014 (8) TMI 408 - HC - VAT and Sales TaxValidity of assessment order passed - Assessment completed before expiry of assessment year - Held that:- Admittedly, the respondent has passed the impugned assessment order without considering the monthly returns - Writ Petition is allowed and the impugned order dated 28.3.2014 is set aside. This matter is remitted back to the respondent. The petitioner is directed to pay 20% of the tax amount on or before 09.7.2014 to the respondents and on such payment, the respondent shall pass fresh orders in respect of the assessment year 2013-2014, after giving sufficient opportunity to the petitioner, on merits and in accordance with law, as expeditiously as possible. It is made clear that if the petitioner fails to pay the amount as stated above, the respondent is at liberty to pass appropriate orders in accordance with law - Decided conditionally in favour of assessee.
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