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2019 (10) TMI 1495 - HC - VAT and Sales TaxValidity of assessment order - Assessee had filed the present writ petition straightaway once the order of assessment is passed - reply to the notice of proposal not filed - HELD THAT:- Perusal of the order impugned would show that the notice of proposal dated 09.11.2018 though was served on the Assessee/petitioner on 14.11.2018, he has not filed his objection nor sought for extension of time - On the other hand, the Assessee, had filed the present writ petition straightaway once the order of assessment is passed. Therefore, the petitioner is not entitled to raise all the points in this writ petition touching upon the factual aspects of the matter, when he has admittedly, not filed any reply to the notice of proposal. Under such circumstances, it is for the petitioner to agitate the matter before the next fact finding authority, viz., the Appellate Authority, so that the factual aspects of the matter can be considered and decided, as claimed by the petitioner. Without expressing any view on the merits of the matter, this Writ Petition is disposed of only by granting liberty to the petitioner to file an appeal against the order impugned in this writ petition within a period of two weeks from the date of receipt of a copy of this order.
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