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2019 (3) TMI 1763 - HC - VAT and Sales TaxValidity of audit objection raised - re-assessment order not made - Section 33 of the Bihar Value Added Taxation Act, 2005 - substantial compliance of the obligation cast under the provisions by the assessing authority - HELD THAT:- The entire decision making process leading to reassessment orders dated 2.8.2018 and the demand notice dated 31.8.2018 for the assessment orders 2012-13 and 2011-12 respectively as impugned at Annexures 3/1 and 3/2 to the respective writ petition, are clothed with illegality for neither the audit objection in absence of assessment or reassessment or scrutiny had a legal sanction and even if such lapse is ignored and waived for a moment, then the failure of the prescribed authority to record his satisfaction as to the lawfulness and correctness of the audit objection before he proceeded to mechanically issue notice to the petitioner, is held dehors the statutory obligation, rendering the entire proceedings culminating in reassessment order(s) and the demand notice(s) bad in law. Where the proceeding itself is contrary to the statutory prescriptions, a participation by the petitioner in the same, would not provide it with lawful sanction. The entire reassessment proceedings founded on the audit note impugned at Annexure 2/1 of the respective writ petitions, for the assessment years 2012-13 and 2011-12 respectively culminating in the order of reassessment dated 2.8.2018 and the demand notice dated 31.8.2018 impugned at Annxures 3/1 and 3/2 to the respective writ petition, cannot be upheld - Petition allowed.
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