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2015 (12) TMI 994 - HC - VAT and Sales TaxTNVAT - Suppression - Assessee's request to grant sufficient time to collect documents and filing if final reply not considered - Held that:- At the time of inspection conducted by the Enforcement Wing, the petitioner had produced certain documents and also filed a preliminary reply dated 28.08.2014, which is not denied by the respondents. But, the said documents and reply filed by the petitioner were not considered by the 1st respondent before passing the impugned orders dated 21.07.2015. Failure on the part the respondent in considering the reply as well as documents filed by the petitioner results in violation of principles of natural justice. Further, as the entire assessments are related to the consumption such as petrol, diesel, electrodes and cables for the use of the petitioner, necessary documents are to be verified by the 1st respondent. Despite the production of documents even before the Inspecting Officers, the same lost sight. In view of the same, the impugned orders are liable to be set aside. It is brought to the notice of this Court by the learned counsel for the petitioner that subsequent to the impugned orders, the Bank Account of the petitioner was attached. Since the assessment orders have been set aside now, the attachment of the petitioner's bank account shall be lifted forthwith. Matter remanded back - Decided in favour of assessee.
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