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2020 (1) TMI 1515 - HC - VAT and Sales TaxValidity of assessment order - non- application of mind by the 1st respondent to the explanation/objections filed by the petitioner and to the supporting material filed by the petitioner - principles of natural justice - HELD THAT:- Though a counter affidavit is filed justifying the passing of the order by the 1st respondent, it is a settled law that an order passed by a Statutory Authority must contain the reasons for the conclusions in the said order, and the said order cannot be supported by reasons given in an affidavit filed in the Court where the said order is challenged, as held by the Supreme Court in MOHINDER SINGH GILL & ANR. VERSUS THE CHIIEF ELECTION COMMISSIONER, NEW DELHI & ORS. [1977 (12) TMI 138 - SUPREME COURT]. This legal position is not disputed by the learned Government Pleader for Commercial Taxes. The Writ Petition is allowed - the impugned order dt.20.04.2017 passed by the 1st respondent is set aside and the 1st respondent is directed to consider not only the reply filed by the petitioner on 18.01.2017, but all annexures filed to the said reply, give a personal hearing to the petitioner and pass a fresh order in accordance with law within a period of six (6) weeks.
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