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2021 (7) TMI 1319 - HC - VAT and Sales TaxValidity of Revision of Assessment - input tax credit - opportunity of hearing was not provided to the writ petitioner - violation of principles of natural justice - HELD THAT:- This Court is of the considered opinion that the opportunity, if not provided, certainly a good ground for interference. However, the Appellate Authority is conferred with powers to annul or enhance or reduce or to remand the matter back to the Original Authority for fresh consideration. The proceedings of an appeal is the continuation of original proceedings and opportunity denied may be provided by the appellate authority and such an opportunity is to be availed by the Assessee for the purpose of defending their case. The very legislative intention for providing an appeal is to ensure that the procedural lapses, if any, would be considered and, if at all, the petitioner has no such opportunity, is to be provided to the satisfaction of the appeal in the Appellate Authority and even at that point of time, the assessee is at liberty to avail opportunity and submit their complete defense in order to establish their case. The powers conferred to the appellate authority to reduce, enhance, annul the assessment or to remand the matter back was taken care of the entire grounds raised by the petitioner, including the ground of violation of principles of natural justice, as it is contended that no opportunity was provided. Thus, entertaining a writ petition and setting aside the assessment as prayed for by the petitioner, deserves no merit consideration by this Court under Article 226 of the Constitution of India. The writ petitioner has to prefer an appeal as contemplated under the Act and Statutes. Petition disposed off.
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