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2016 (1) TMI 378 - HC - VAT and Sales TaxValidity of impugned order - Opportunity of hearing not granted - Held that:- Documents produced by the petitioner would show that reply was submitted before the office of the 1st respondent only on 04.09.2015. By this time however, the 1st respondent had already passed assessment order, as also issued the notice of demand. Considering the fact that the petitioner had almost two weeks time after the submission of reply and before the 1st respondent passed order, to produce the books of accounts, in order to substantiate his contentions in reply, I am of the view that order of the 1st respondent cannot be faulted on the ground that it was passed in violation of Rules of Natural Justice. The petitioner having chosen not to produce his books of accounts for perusal by the 1st respondent before the assessment, cannot be heard to complain of a violation of the Rules of Natural Justice while passing order - Decided against assessee.
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