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2019 (7) TMI 1874 - HC - VAT and Sales TaxPrinciples of natural justice - validity of assessment order - objections of the writ petitioner have been rejected summarily in one sentence without giving any reason as to why and how the objections are rejected - HELD THAT:- A perusal of the impugned order reveals that the Assessing authority i.e., sole respondent has merely gone by the proposal given by the Enforcement Wing of the department. With regard to the detailed objections of the writ petitioner, in a cryptic manner, the Assessing authority has rejected the same without giving any reason as to why and how the same are rejected. The objections of the writ petitioner dealer have hardly been considered though this is a case of mismatch. What is of utmost importance is proposals of the Enforcement Wing have been confirmed without an independent assessment. The impugned assessment order is set aside - respondent is directed to assess afresh, after giving a personal hearing to the petitioner's duly authorized representative and after giving opportunity to the petitioner to file requisite records and documents - petition allowed by way of remand.
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