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2014 (8) TMI 540 - HC - VAT and Sales TaxIssue of writ of certiorari - Call for records - Validity of show cause notice - Held that:- It is also very clearly stated in the said notice that the petitioner will be given a personal hearing on the above said proposal on 23.05.2014. But the petitioner without appearing before the authority has approached this Court. As rightly pointed out by the learned Additional Government Pleader appearing on behalf of the respondents, the petitioner can very well approach the authority with relevant files to prove the payment of tax - petitioner has chosen to challenge only the proposal notice issued, this Court is of the view that the writ petition is premature in nature. However, the petitioner is given liberty to file their objections to the impugned show cause notice, if any, within fifteen days' from today and appear before the authority on the same day - Decided partly in favour of assessee.
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