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2021 (7) TMI 1280 - HC - VAT and Sales TaxValidity of assessment order - the argument raised is that it is only in the impugned order that the pages of the books relied upon have been indicated and the Assessing Authority did not at any point in time furnish the details of comparison and reconciliation of the details to the petitioner - HELD THAT:- Several notices have been issued by the Assessing Authority calling upon the petitioner to appear and collect the records sought for. Two such notices are dated 09.08.2017 and 27.08.2018 calling upon the petitioner to appear on 23.08.2017 and 11.09.2018 respectively to collect the records. There was no response. Finally to notice dated 16.07.2019 calling upon the petitioner to appear on 26.07.2019, the petitioner had appeared on 20.11.2019 and 03.12.2019 and received all documents. There is thus no question in my mind that the petitioner has delayed the matters substantially by not appearing before the Assessing Authority and taking the copies of documents that were being supplied and ultimately the exercise was completed only in the first week of December, 2019, despite the order of this Court having been passed in February, 2017. The argument raised is that it is only in the impugned order that the pages of the books relied upon have been indicated and the Assessing Authority did not at any point in time furnish the details of comparison and reconciliation of the details to the petitioner. However, reconciliation of the difference in stock is an exercise that is to be undertaken by the assessee in explaining its position and in support of its returns and it is too much to expect the Assessing Authority to mark the relevant pages of the documents relied upon by him in support of the Departmental reconciliation - the petitioner has not made out any legal flaw, in the impugned order either on the aspect of violation of principles of natural justice or on merits, to warrant interference therein. Petition dismissed.
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