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2018 (12) TMI 1802 - HC - VAT and Sales TaxViolation of principles of natural justice - main grievance of petitioner is that the Assessing Officer has concluding the assessment without affording an opportunity of personal hearing - HELD THAT:- Perusal of the materials placed before this court would show that after issuance of the first notice dated 18.01.2016, the petitioner has filed a detailed reply on 14.06.2016, wherein and whereby, they sought for personal hearing. While issuing the second notice styled as final notice dated 17.10.2018, the Assessing Officer has dealt with the reply submitted by the petitioner dated 14.06.2016 and consequently, called upon the petitioner to appear for the personal hearing on 29.10.2018. Therefore, it is evident that the Assessing Officer has given the opportunity of personal hearing to the petitioner only after receipt of the objections raised from them and not before the same. There is no point in saying that the petitioner should have been given an opportunity of personal hearing in pursuant to the second reply especially, when they have failed to utilise the opportunity given through the notice dated 17.102.018. Therefore, the contention of the petitioner, as if the personal hearing was not given to them, is not sustainable. Since this Court finds that the impugned orders of assessment were passed after following the principles of natural justice, the merits of the assessment touching upon the issues dealt with therein have to be canvassed only before the next fact finding authority. The writ petitions are disposed of by granting liberty to the petitioner to file the statutory appeal before the concerned appellate authority by complying with all other requirements within a period of two weeks from the date of receipt of a copy of this order.
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