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2016 (9) TMI 518 - HC - VAT and Sales TaxValidity of order of assessment - TNVAT Act, 2006 - FMCG products - stock transfers - maintenance of accounts - MFG-pro - SAP - audit by enforcement wing for 15 days - opportunity of personal hearing - Held that: - the impugned assessment is a very complicated issue and this is all the more established from the fact that the enforcement officials namely, the second respondent had spent 15 days in the place of business of the petitioner gathering details and information. Therefore, there is absolutely no reason for the first respondent to complete the assessment in the manner done in the impugned order. He is required to take into consideration relevant factors and should not proceed to decide the matter based on irrelevant considerations, which are not germane for determining the disputed issues. Above all failure to consider the petitioner's explanation dated 30.09.2014, amounts to serious violation of principles of natural justice - assessment order requires interference - first respondent directed to redo the assessment in accordance with law, after affording an opportunity of personal hearing and adopt any one of the modes for verification of the data/records in terms of the observations contained in this order - petition allowed - decided in favor of petitioner.
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