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2021 (11) TMI 1036 - HC - VAT and Sales TaxValidity of assessment order - impugned orders challenged on the ground that the impugned orders are contrary to law and without consideration of the reply filed by the petitioner - violation of principles of natural justice - HELD THAT:- It is noticed that notice dated 13.07.2021 was issued to the petitioner and fixed a personal hearing. It was served on the petitioner on 15.07.2021. However, the petitioner did not participate in the hearing before the respondent. Since the petitioner has shown no interest in participating before the respondent, there is no merits in the present writ petitions - That apart, the impugned order is dated 09.08.2021. There is also no explanation forthcoming as to why the petitioner did not choose to file a writ petition on an earlier occasion and why the petitioner has chosen now to approach this Court under Article 226 of the Constitution of India. There is no explanation as to why the petitioner did not participate in the hearing before the respondent in the affidavit filed in support of the present writ petition. The petitioner is given liberty to workout the remedy before the Appellate Commissioner by filing an appeal within a period of thirty days from the date of receipt of a copy of this order - Petition dismissed.
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