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2016 (10) TMI 1001 - HC - VAT and Sales TaxValidity of order of assessment - large tax payers unit - dealer who falls within the jurisdiction of a 'large tax payers unit' has been dealt with in an arbitrary and unreasonable manner in the matter of production of C-Forms - Held that: - this Court is of the view that the assessment should be redone and the petitioner should be afforded an opportunity of personal hearing, moreso, when the petitioner would now take a stand that they have received C-Forms from their clients who are all registered dealers. In the impugned order, the respondent has not disputed the fact that the petitioner's clients are registered dealers in other States. Further, the petitioner has questioned the formula which has been adopted for reversal of the Input Tax Credit. Adequate opportunity having not been granted to the petitioner, the impugned order is held to be in violation of principles of natural justice - Writ Petition allowed - the impugned order set aside - matter remanded to the respondent for fresh consideration, who shall afford an opportunity of personal hearing, after receiving the C-Forms that may be produced by the petitioner and redo the assessment in accordance with law.
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