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2019 (1) TMI 1966 - HC - VAT and Sales TaxLegality of remanding the case - Revision of assessment - mismatch of data - opportunity of hearing not availed - HELD THAT:- The mismatch is not the only issue, but there are other issues. Apart from that, the assessee failed to avail the opportunity granted by the Assessing Officer vide notices dated 06.4.2018, 07.5.2018 and 21.5.2018 and also failed to respond to the summons dated 29.8.2018. Therefore, even though one among the issues may arise out of mismatch, we find that the details have been fully furnished namely names of the dealers, tax payer identification numbers, invoice numbers, dates and value of the products. If the assessee has a genuine case, they would have reconciled by producing necessary records before the Assessing Officer. Hence, the learned Single Judge was perfectly right in not entertaining the writ petition and relegating the assessee to file an appeal under the Statute. The learned Single Judge granted the assessee two weeks' time to file an appeal and this time is extended by two weeks from the date of receipt of a copy of this judgment - The writ appeal is dismissed.
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